Business Gifts (LO 3.9) Sam owns an insurance agency and makes the following business gifts during the year. Calculate Sam's deduction for business gifts. If an amount is zero, enter "0". Donee Amount Amount Allowed 1. Ms. Sears (a client) $35, plus $4 shipping $ 2. Mr. Williams (a tennis partner, not a business prospect or client) 55 $ 3. Mr. Sample (a client) and Mrs. Sample (nonclient wife of Mr. Sample) 22 20 $ 4. Various customers (calendars costing $3 each with the company name on them) 300 $ 5. Mr. Shiver (an employee gift, a watch, for 25 years of continuous service) 175 $ Total business gift deduction $