During the current year, Ashley Corporation charged the following payments to miscellaneous expense:

Travel expense of $300 for the company president to offer voluntary testimony at the state capital against proposed legislation regarded as unfavorable to its business Christmas gifts to 20 customers at $75 each Contribution of $600 to local political candidate

The maximum deduction that Ashley can claim for these payments is A. $800 B. $1,400 C. $1,800 D. $2,400