In 2021, Horatio, a sole proprietor, ordered lunch to be deliveredfrom a nearby restaurant to...

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Accounting

In 2021, Horatio, a sole proprietor, ordered lunch to be deliveredfrom a nearby restaurant to a conference room where he and several business contacts were in the process of negotiating a contract. The total cost of the lunch for Haratio and three others was $108. How much of this may Haratio deduct?
A. $108
B. $81
C. $54
D. $0

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