16. Which of the following business gifts are fully deductible?

a. A gift to a client costing $35

b. A gift to an employee, for 10 years of continued service, costing $250

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

d. A gift to an employee, for not having an on-the-job injury for 25 years, costing

$1,650

e. None of the above are fully deductible LO 4.5