Charles-Alexandre de Calonne (1734-1802) Élisabeth Louise Vigée Le Brun (1755-1842)

The picture has something of this: people, wear, portrait, woman, furniture, opera, theatre, seat, facial expression, administration, performance, theater, two, man, outerwear, room, festival, wig.
Perhaps it’s a painting of a man in a black suit sitting in a red chair with a feather quill on his lap and a red curtain behind him.