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Robert entertains four key clients and their spouses at a nightclub. Substantive business discussions occurred over dinner and prior to the entertainment beginning. Expenses were

Robert entertains four key clients and their spouses at a nightclub. Substantive business discussions occurred over dinner and prior to the entertainment beginning. Expenses were $200 (limo charge), $120 (cover charge), $700 (drinks and dinner), and $140 (tips to servers). If Robert is self-employed, how much can he deduct for this event?

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