Carol, an employee of Jacaranda, Inc., makes the following business gifts during 2010: Donee 1. Mr. Jones

Carol, an employee of Jacaranda, Inc., makes the following business gifts during 2010:

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Donee 1. Mr. Jones (a client) 2. Mr. Brown (a dient) 3. Mrs. Green (a client) 4. Mr. Green (the nonclient husband of Mrs. Green) 5. Ms. Gray (Carol's supervisor) Amount $20 $ 32 15 18 45 75 6. Mr. Edwards (a client receiving a display rack with Carol's company name on it) 7. Various customers (receiving ball point pens with 140 the company name on them) Deduction Total Business Gift Deduction Calculate Carol's allowed deduction for each business gift and her total allowed deduction (before the 2 percent of adjusted gross income limitation).