Jim owns a CPA business. In $2022,$ he treated his clients to watching the San Francisco $49$ers play a football game from a luxury box. Watching the San Francisco $49$ers is considered an entertainment expense. He paid for the following expenses:

$$7,000$ cost of luxury box admission for one game.

$$4,000$ for food from a takeout restaurant that was consumed in the luxury box.

What amount of above expenses can Jim deduct as a business expense on his Federal Income Tax Return?

Group of answer choices

$$0$

$$2,500$

$$4,000$

$$11,000$