Werner is the president and CEO of Acme, Incorporated, and this year, he took a prospective client to dinner. During the dinner, Werner and the client discussed a proposed contract for over $6 million as well as personal matters. After dinner, Werner took the client to a football game and no business was discussed. Werner paid $1.220 for an expensive (but not extravagant) dinner at a restaurant and then spent $600 for tickets to the game. What is the deductible amount of these expenses