The required contribution amount should be deducted as a charitable contribution instead of being included in the basis of the cost of the ticket itself.
From my experience, the required contribution is only required depending on the location of your seats, so you have a choice of whether to contribute to the scholarship fund in order to acquire better seats. If that is not the case for you, then you would have an argument that the contribution is actually part of the basis of the cost of the tickets. Otherwise, the contribution should be treated as a contribution.
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