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Andrew sends Godiva chocolates to 1 1 of his key clients at Christmas. The chocolates cost $ 3 6 a box not including $ 6

Andrew sends Godiva chocolates to 11 of his key clients at Christmas. The chocolates cost $36 a box not including $6 for gift wrapping and shipping.
How much can Andrew deduct?
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The amount that can be deducted as a business gift is subject to certain restrictions and limitations.
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