Example 1. You spend $200 for a business-related meal. If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Your deduction cannot be more than $45 (50% Ã $90).
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Melania Knauss-Trump (born Melanija Knavs, anglicized to Melania Knauss, on April 26, 1970) is a fashion model from Slovenia, and is the wife of the American business executive and real estate magnate Donald J. Trump, whom she married on January 22, 2005.