In 2022, the CEO of Crimson, Inc., entertains 6 clients at a skybox in Memorial Stadium for a single athletic event during the year. Substantive business discussions occurred at various times during the event. The box cost $4 , 800 per event and seats 8 people. (The cost of a regular, nonluxury box seat at Memorial ranges from $70 to $140 .) Refreshments served during the event cost $1 , 370 (the refreshments were obtained from a local restaurant and were separately itemized on the bill Crimson received). How much of these costs may Crimson deduct? $