Of the following expenses,which is considered to be entertainment expense subject to the 50 percent limitation?

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Tickets to a sporting event with a prospective client are considered entertainment expenses subject to the 50 percent limitation. Dues to a country club and personal membership fees to a fitness club are not deductible as entertainment expenses. While the cost of the yacht where clients will be invited is technically an entertainment expense, it is not subject to the 50 percent limitation because it is considered a "facility" cost.

Of the Following Expenses,which Is Considered to Be Entertainment Expense