I am realtor and I took my potential client families for camping and outdoor water boat activity. Is the expenses 100% deductible?

[jtax]

Probably not, but you might want review IRS publication 463 https://www.irs.gov/publications/p463 or seek the guidance of a CPA, enrolled agent (EA), or tax attorney.

You cannot deduct expenses that are not "ordinary and necessary" business expenses. Expenses that seem to be a of personal nature (fun travel, meals, sports tickets, etc) are treated with suspicion. To deduct them you have to keep meticulous records of the expenses and the business purposes involved. See pub 463 for details.