Which of the following business gifts are fully deductible?

a. A gift to a client that cost $35

b. A gift to an employee, for ten years of continued service, that cost $250

c. A gift to a client and her nonclient spouse that cost $45

d. A gift to an employee paid under a qualified plan, for not having an onthejob injury for twentyfive years, that cost $1,650

e. None of the above are fully deductible