Calculate Carol's allowed deduction for each business gift and her total allowed deduction. If an amount is zero, enter "0". Donee Amount Deduction 1. Mr. Jones (a client) $20 2. Mr. Brown (a client) 32 3. & 4. Mrs. Green (a client) 15 Mr. Green (the nonclient husband of Mrs. Green) 18 5. Ms. Gray (Carol's supervisor) 45 6. Mr. Edwards (a client receiving a display rack with Carol's company name on it) 75 7. Various customers (receiving ball point pens with the company name on them) 140 Total business gift deduction