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} { l } \text { To Robert (a key client) at Christmas} &\$50\\ \text {To Angel (Robert's 8-year old daughter) on her birthday } &20\\ \text {To Ast (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.