Your client traditionally provided free doughnuts and coffee to its employees every Friday morning to help boost morale. Under prior law, the cost of this event was 100 percent tax-deductible as a de minimus fringe benefit. In the Tax Cuts and Jobs Act, Congress reduced the deduction to 50 percent of the cost. However, food costs at "mentoring events" are still 100 percent deductible. The tax director proposes to recharacterize the Friday events as "mentoring events" by having someone from management make a few remarks about professional development.

What do you think of the tax director's idea to maximize the corporation's meal deduction on its tax return?