Carol makes the following business gifts during the tax year. 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 $ 20 2. Mr. Brown (a client) 32 3. & 4. 15 Mrs. Green (a client) Mr. Green (the nonclient husband of Mrs. Green) 18 X 5. Ms. Gray (Carol's supervisor) 45 0 6. 75 75 7. Mr. Edwards (a client receiving a display rack with Carol's company name on it) Various customers (receiving ball point pens with the company name on them) Total business gift deduction 140 140