The Crown Howe Accounting Firm Rents a Skybox at Lucas

The Crown Howe Accounting firm rents a skybox at Lucas Oil Field where the Indianapolis Colts play their home games. The cost of the skybox for the season is $80,000 and includes 8 tickets to each game. The team plays 10 games a year at the arena. The most expensive non-luxury box seat is $200. After acquiring a new accounting client, the Managing partner invites 5 business associates to watch a game in the firm skybox. What amount can Crown Howe deduct as entertainment expense?

A) $0
B) $1,000
C) $1,200
D) $2,400
E) $4,400