Deduction % for meal provided to 9 customers in 2020?

Technical topics regarding tax preparation.
#1
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Taxpayper is self employed (WFG selling insurance), and in 2020 she hosted a party and provided meal to 9 customers / prospects which costs $500. What is the percentage of the dollar amount she can deduct (0%, 50%, 90%, 95%, 100%)?

They also have lunch discussing business with coworkers, what is the percentage she can deduct for the amount she paid?

Thanks.
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#2
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I vote for 50% for all of these.
 

#3
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It's either 0% or 50%. It depends what the party was like. I suppose if only ten people were present, there is more of an argument that it is deductible, subject to the 50% haircut.

Was the employee lunch on client's business premises?
 

#4
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Business meal deductions after the TCJA

https://www.thetaxadviser.com/issues/20 ... -tcja.html
 

#5
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SumwunLost wrote:Was the employee lunch on client's business premises?

The employee lunch was at a local office, does it make a difference?
Please consider visiting this post where my question at the end has not been answered yet:
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