Yes, you would create a business for reporting purposes.
The business code is just used by the IRS for statistical purposes, it does not affect your taxes, so if you can't find a code, just use the code with all nines.
As for claiming 100% of the business meals, Internal Revenue Code section 274 allows taxpayers to deduct 50% of an otherwise deductible business meal. I can find no authority that would allow you to deduct it at 100%. The theory behind the 50% rule is that since you have to eat anyway, half the cost is personal.
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