Yes, full deduction is allowed, provided that more then half of the employees who are provided meals are furnished them for substantial non compensatory business reason.
The cost of MBA courses is deductible only if the courses enhance the skills required in your current position, are not a minimum job requirement, and do not qualify you for a new business or profession.
If your employer reimburses you for MBA courses that qualify for a deduction, the reimbursement is a tax free working condition fringe benefit.
The IRS views loans to relatives as gifts, so it is rather difficult to deduct family bad debts.
Solution: Formalize loan with relative. Take a note, set a definite payment date, and require interest and collateral. If the relative fails to pay, make an attempt to collect.