During 2021, stork associates paid $54,600 for a 20-seat skybox at veterans stadium for eight professional football games. Regular seats to these games range from $65 to $195 each. At one game, an employee of stork entertained 18 clients. Stork furnished food and beverages for the event (provided by a local restaurant) at a cost of $2,400. The game was preceded by a bona fide business discussion, and all expenses are adequately substantiated. a. Stork can deduct $for this event.
b. If there was no bona fide business discussion either preceding or after the event, there is and the deduction would be $.