Denise, a member, is a sole practitioner with three professional staff and herself. Amador Holdings is a client of the firm and has been for the last year. Gary Amador, the owner of Amador Holdings, and Denise went to the same university and share a mutual passion for the football team. Gary has season tickets to the university football games and wants to offer his extra seats to Denise and her husband. While Denise wants more than anything to attend, she is concerned that her objectivity and/or integrity might be impaired if she accepts the tickets. Which of the following factors would be relevant in determining if the entertainment is reasonable in the circumstances and not something that would normally impair objectivity and/or integrity?