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.Food and drinks cost $900.What amount can Wondercress deduct as meal and entertainment expense?

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