Generally, if an item can be considered gift or entertainment, claim it as entertainment.
Packaged food, beverages, flowers, etc you give to a customer to use later, treated as gift expense.
Tickets to the event, that you attended together must be treated as entertainment expense.
However, if you did not go, you have a choice to pick gift or entertainment expense, whichever is more advantageous to you.
When you make your selection remember gift expense is limited to $25 per gift and entertainment expenses deductible at 50%.
Give a call to your tax professional and he or she will be able to help you make a right choice.
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