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Stan, a sole proprietor, ordered lunch to be delivered from a nearby restaurant to a conference room where he and several business contacts were in

Stan, a sole proprietor, ordered lunch to be delivered from a nearby restaurant to a conference room where he and several business contacts were in the process of negotiating a contract. The total cost of the lunch for Stan and four others was $140.
How much of this may Stan deduct?
$0
$70
$105
$140

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