Your client, a law firm (practicing in a field other than tax law), has asked you to summarize briefly the main rules regarding the deductibility of business meals for 2022 and 2023. The firm keeps receipts, and all business meals are with someone from the firm and the firm's clients. You locate Code Section 162, which may provide a deduction, but you also note Section 274, which may limit the deduction. How do you advise your client?