Assume you are part on an engagement team at a big four accounting firm located in Minneapolis, Minnesota. Your engagement team focuses its work in the merger and acquisition arena. You have just completed a major acquisition for an important client in which the client invested $75,000,000 of capital to acquire a competitor. The engagement principal at your firm invites you and your spouse, along with all other engagement team members, their guests and the client’s management team and guests, to a celebratory dinner at Manny’s Steakhouse ® in downtown Minneapolis to celebrate the achievement. Fourteen people in total attend the dinner.