Robert entertains several of his key clients on January 1 of the current year.Expenses paid by Robert are as follows: 
Presuming proper substantiation,Robert's deduction is:
Definitions:
Truck A/C System
The air conditioning system in a truck, designed to cool the interior of the vehicle to enhance occupant comfort.
Adding Oil
The process of introducing more oil to a system or component to ensure proper lubrication and functionality.
R-134a System
A cooling system that utilizes R-134a refrigerant, commonly found in automotive air conditioning systems, known for its environmental benefits over older refrigerants.
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