For the current football season,Rail Corporation pays $28,000 for a skybox (containing 12 seats)at Memorial Arena for eight home games.Regular nonskybox seats at each game range from $80 to $120 a seat.In October,a Rail employee and ten clients use the skybox to attend a game.The event is preceded by a bona fide business discussion,and Rail spent $810 for food and drinks during the game.What is Rail's deduction?
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