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 paid under a qualified plan, for not having an on-the-job injury for 25 years, costing $1,650
e. None of the above are fully deductible