17. Sam owns an insurance agency and makes the following business gifts during the year. Calculate Sam's deduction for business gifts Amount Allowed Donee Ms. Sears (a client) Mr. Williams (a tennis partner, not a Amount $35, plus $4 shipping $ business prospect or client) Mr. Sample (a client) Mrs. Sample (nonclient wife of Various customers (calendars 20 Mr. Sample 300 costing $3 each with the company name on them) Mr. Shiver (an employee gift, a 175 watch, for 25 years of continuous service) Total business gift deduction