Carlos,a Self-Employed CPA,entertains a Client in a Luxury Box at the Hockey

Carlos,a self-employed CPA,entertains a client in a luxury box at the hockey game.Immediately before the game starts,while dining on chicken wings and other food and beverages,and at various points throughout the evening,they discuss an ongoing project Carlos is working on for the client and a potential new project.Carlos is billed a fixed $300 for the box for the evening,which includes the refreshments and the game tickets.Carlos estimates the cost of the refreshments at $100.Carlos will deduct

A) $300.
B) $150.
C) $50.
D) $0.