In 2021, the CEO of Crimson, Inc., entertains 14 clients at a skybox in Memorial Stadium for a single athletic event during the year. Substantive business discussions occurred at various times during the event. The box cost $3,500 per event and seats 16 people. (The cost of a regular, nonluxury box seat at Memorial ranges from $45 to $90.) Refreshments served during the event cost $1,720 (the refreshments were obtained from a local restaurant and were separately itemized on the bill Crimson received).

How much of these costs may Crimson deduct?