200/12 is the cost of a pizza.
Unless you are buying everyone a pizza divide a pizza by 6 or 7 and you end up at $50,000 plus this is a cost you can deduct.
You are buying that many pizzas you can get a huge discount.. probably get those costs down by half. $25,000...
You won’t get a bulk discount because you won’t be buying it for the entire company at the same time. Different teams have different team building events/times.
So about $16 per pizza.
There's no mention of how many team members were having pizza. Probably not one each though.
We can thus assume that if all teams did something similar (why would you only allow some teams and not others), the dollars add up and that is how you look at it from a company perspective. Not the one team’s spend, but the overall spend.
Nobody said that but you. Everyone else reads “12 pizzas”, not people. rkomorn even quoted it for you, and you apparently read right past it…again.
How do you know the team has 12 members? Are you basing that on the number of pizzas OP bought?
Stop right there. This entire statement here is wrong.