You receive a benefit, totally related to that money, the seat, even though you still pay an additional amount for the game tickets.

I don't know what the HC is telling people, but that is the code.

As it is, your contribution to the HC is only supposed to be 80% deductible. But, we all know everybody takes it all. But, if you start stretching it on those seat premiums, you would be puttimg yourself out there.