could you please explain in detail, why the answer is 25+28=53? where is 25 and 28 coming from?

Question 8 10 / 10 pts Ralph made the following business gifts during the year. To Robert (a key client) at Christmas To Angel (Robert's 8-year old daughter) on her birthday To Art (Ralph's secretary) on his birthday ($3 was for gift wrapping) To Paige (Ralph's boss) at Christmas Presuming proper substantiation, Ralph's deduction is: 0 $0. $53. $73. 0 $78. $98. Question 8 10 / 10 pts Ralph made the following business gifts during the year. To Robert (a key client) at Christmas To Angel (Robert's 8-year old daughter) on her birthday To Art (Ralph's secretary) on his birthday ($3 was for gift wrapping) To Paige (Ralph's boss) at Christmas Presuming proper substantiation, Ralph's deduction is: 0 $0. $53. $73. 0 $78. $98