My Q

For the current football season, Raven Corporation pays $26,000 for a skybox (containing 12 seats) at Veterans’ Arena for eight home games. Regular nonskybox seats at each game range from $60 to $90 a seat. In October, a Raven employee and nine clients use the skybox to attend a game. The event is preceded by a bona fide business discussion, and Raven spent $610 for food and drinks during the game. What is Raven’s deduction?