3D rendering of a melanocyte. Through a process called melanogenesis, these cells produce melanin, which is a pigment found in the skin, eyes, and hair. This melanogenesis leads to a long-lasting pigmentation, which is in contrast to the pigmentation that originates from oxidation of already-existing melanin.
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).
For example, if you use the simplified method, which is based on a daily meal rate of $17 (includes sales tax) per meal, the most you can deduct is $8.50 ($17 x 50%) for each meal.