Olga Is a Technical Sales Consultant for Interactive Systems Corporation

Olga is a technical sales consultant for Interactive Systems Corporation (ISC) based in San Diego. While on business in Boise, she entertains several clients at a cost of $600. When she returns to San Diego, Olga gives ISC receipts and other information to account for the entertainment expense. ISC reimburses Olga $600. How much can Olga and ISC deduct?
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Olga ISC

A) $- 0 - $- 0 -
B) $- 0 - $300
C) $- 0 - $600
D) $300 $- 0 -
E) $600 $300