Stork Associates paid $45,000 for a 20-seat skybox at Veterans Stadium for eight professional football games. Regular seats to these games range from $55 to $165 each. At one game, an employee of Stork entertained 18 clients. Stork furnished food and beverages for the event at a cost of $3,600. The game was preceded by a bona fide business discussion, and all expenses are adequately substantiated. How much may Stork deduct for this event