The Crown Howe Accounting firm rents a skybox at Lucas Oil Field where the Indianapolis Colts play their home games. The cost of the skybox for the season is $80,000 and includes 8 tickets to each game. The team plays 10 games a year at the arena. The most expensive non-luxury box seat is $200. After acquiring a new accounting client, the Managing partner invites 5 business associates to watch a game in the firm skybox. What amount can Crown Howe deduct as entertainment expense? (the answer is b, but why is it b and not A how is this not an entertainment expense which is now not deductible)

	a.	$0
	b.	$1,000
	c.	$1,200
	d.	$2,400
	e.	$4,400