As per TurboTax ArticleWhat Expenses Can Be Claimed? Any time you are hosting a client at an event, you can deduct 50 percent of the amounts you spend on food, beverages, tickets, and entrance fees for an event asEntertainment Expensesexcept for golf club and membership fees.
The most you can deduct is 50% of thelesserof:
the amount you actually paid
an amount that is reasonable to pay in the circumstances.