Final answer:
Arthur's allowable business expense deduction for meals in 2022 may be 50% of the total meal expenses, which would be $724. However, entertainment expenses are typically not deductible unless specific exceptions apply. To get the accurate current tax deductions, one should consult the latest tax regulations or a professional.
Step-by-step explanation:
The deductible business expense for Arthur's entertainment and meal costs for the tax year 2022 depend on the specific tax laws and regulations in place for that year. The Tax Cuts and Jobs Act (TCJA) introduced several changes to the deductibility of business expenses, such as entertainment and meals. If the same rules apply in 2022 as they did in previous years since the TCJA's implementation, entertainment expenses are generally not deductible, while meal expenses may be 50% deductible if they meet certain criteria (such as being ordinary and necessary business expenses and not lavish or extravagant under the circumstances). However, due to the dynamic nature of tax laws, it's important to consult the most current tax guidance or a tax professional for the definitive rules applicable for the tax year in question. Thus, assuming meal expenses are 50% deductible, Arthur could potentially deduct $724 (which is 50% of $1,448) for meals, but likely nothing for entertainment unless specific exceptions apply.