The Office is crucial for Level 5, you cannot VIP Sofia without it.
![Thumbs up (y) (y)](data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7)
Still needs the 2 relevant cards + The Courtesan + the room item + the inventory item! lol
That gives 95%, so I think you can get away without using The Courtesan, but I still use it for her, just 'cos she's such a difficult woman to please.
If a guest leaves, then you get no money. So it's really not profitable to accept them, if you can't cater to them.
I've always reloaded, rather than have them leave & spend the time before catering to them for free!