The Wondercress Advertising Agency Rents a Skybox at the First

The Wondercress Advertising agency rents a skybox at the First Energy Stadium where the Cleveland Browns plays its home games. The cost of the skybox for the season is $60,000 and includes ten tickets to each game. The team plays 8 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 in the company skybox. What amount can Wondercress deduct as entertainment expense?

A) $- 0 -
B) $1,075
C) $2,100
D) $2,150
E) $4,200