Alejandra invites Zach, a business client, to a college football game. Alejandra purchases both tickets and buys Zach’s lunch in the alumni tent before the game. The lunch is purchased separately from the tickets. Substantive business discussions occur during lunch and at various times during the football game. Consult § 274, Reg. §§ 1.274–12 and 1.274–11(b)(1), and Notice 2018–76 to determine which of these expenses are deductible (if any).