Donald Had a Party to Publicize the Opening of His

Donald had a party to publicize the opening of his new accounting office.He invited community and business leaders to his office where food and beverage of $4,000 was served along with $1,000 of entertainment.How much of the total cost can Donald deduct?

A) $- 0 -
B) $2,500
C) $3,000
D) $4,500
E) $5,000