During the 2015 holiday season, Bob, a barber, gave business gifts to 34 customers. The values of the gifts, which wre not of a promotional nature, were as follows:

8 at $10 each

8 at $ 25 each

8 at $ 50 each

10 at $ 100 each

For 2015, what is amount of Bob's business gift deduction?

a. $ 0

b. $ 280

c. $ 730

d. $ 850

e. None of the aboce