Cathy takes five key clients to a nightclub and incurs the following costs: $320 limousine rental,$460 cover charge,$920 drinks and dinner,and $200 tips.Several days after the function,Cathy mails each client a pen costing $25.The cost includes $4 for engraving of the client's name.Assuming adequate substantiation and a business justification,what is Cathy's deduction?
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