The Moon Glow Advertising agency rents a skybox at the Sun Palace Arena where the St. Paul Saints basketball team plays its home games. The cost of the skybox for the season is $100,000 and includes ten tickets to each game. The team plays 40 games a year at the arena. The most expensive non-luxury box seat is $125. After acquiring a new advertising client, the president of the agency invites 9 business associates to watch a game with him in the company skybox. Food and drinks cost $900. What amount can Sunburn deduct as meal and entertainment expense?
a. $ - 0 -
b. $1,075
c. $2,150
d. $2,325
e. $4,650