Ralph Made the Following Business Gifts During the Year Presuming Proper Substantiation, Ralph's Deduction Is:
A)$0

Multiple Choice

Ralph made the following business gifts during the year. $\begin{array}{lr}\text { To Robert (a key client) at Christmas } & \$ 50 \\\text { To Angel (Robert's 8-year old daughter) on her birthday } & 20 \\\text { To Art (Ralph's secretary) on his birthday (\$3 was for gift wrapping) } & 30 \\\text { To Paige (Ralph's boss) at Christmas } & 40\end{array}$ Presuming proper substantiation, Ralph's deduction is:

A) $0.
B) $53.
C) $73.
D) $78.
E) $98.