4. Sharon, a sole proprietor, incurred and paid the following expenses this year: 1. To maintain her business relationship with a client, she took the client to a Detroit Lions game after having lunch at a restaurant with the client. Sharon paid $100 for the meal and $350 for the Lions tickets, amounts that were reasonable under the circumstances. Sharon and the client discussed issues related to the client's business during lunch. 2. To show her appreciation to her three top clients, she sent a holiday gift basket (costing $85 each) to each of them in December and an Edibles Flowers arrangement to each of them on their birthday (costing $50 each) (i.e., 6 items in total for the year). 3. To show her appreciation to her employees, she held an annual company summer picnic for her employees costing $3,000. The amount of these expenditures that Sharon can deduct as a business expense this year is: a. $3,175 b. $3,250. C. $450 d$175. e. none of the above