1. Armelio operates a business that acts as a sales representative for firms that produce and sell precious metals to electronic manufacturers. Armelio contacts manufacturers and convinces them to sign contracts for delivery of metals. Armelios company earns a commission on the sales. This year, Armelio contacted a jeweler to engrave small lapel buttons for each client. Armelio paid $20 each for the lapel buttons, and the jeweler charged Armelio an additional $7 for engraving. The electronic manufacturers, however, prohibit their employees from accepting gifts related to sales contracts. Can Armelio deduct the cost of the lapel buttons as business gifts?