3. During the year 2019, Paulsen Corporation gave business gifts to 17 customers of their company. These gifts, which were not of any form of advertisement, had the following market values: a. 4 items @ $10 each; b. 4 items @ $25 each; c. 4 items @ $50 each, and d. 5 items @ $100 each. Required: How much of these gifts would be deductible as business expense for 2019 tax return by Paulsen Corporation? Show computation