Maybe the answer is in the US Master tax guide, quickfinder, or other reference material....

Publication 463 covers meals and entertainment.

Open that open and use your search-function to find "80%".

🙂

"If you are subject to the Department of Transportation (DOT) hours of service limits, the allowable deductible percentage is increased to 80% for business meals consumed, or related to, any period of duty for which those are in effect."

Sorry, I have to post the actual answer before the line of hints gets so long that it starts to impede traffic flow.

🐟 vs 🎣

Deductible entertainment? Make sure to look at Dates, if you rely on articles that have tables that will assist you in applying what the IRS dictates:

https://blog.redpathcpas.com/meals-and-entertainment-in-2021

https://www.journalofaccountancy.com/issues/2021/mar/irs-entertainment-tax-deductions.html

@IRonMaN  Could you kindly post also the details for 50% and 100%, with the timing (applicable years), as well as the rules for entertainment, before this gets really, really long to create a traffic jam?

Sorry, I am heading out to teach a couple of 6 year old kids how to fish.  I guess you have to start them young.

Teaching fishing....  Inspired by @Just-Lisa-Now- 's     vs   ? 

Learning how to fish.

Step 1 - learn how to read

Maybe there should have been other signs on that bridge printed in all of the various languages used in that area.... You know how they do with the election ballots...Hmmmmmm😉

Deciphering from the arm-sizes and beer guts, I'd say the other sign ought to be bubba-bonics. Something like this:

"Yo (explicit) oughtta fergit about fishin' here.  That's z'actly right.  No fishin' here, Man."

It's Windows 11...  

I know because I'm still using Pentium III -- just upgraded from my 386.

(My grandson is still playing on Nintendo 32.) 

I tried to enlarge the vs but it didn't work.... 

Looks like they're fishing for Whoppers and Big Macs....

  vs  

Here it is....

I have to admit, this has been very instructive!!

Cut the cable cord and just come here for entertainment....