Gifts to WIL Industry Partners Robyn advises you that during December 2022 she gave several Christmas gifts to industry partners of the WIL program. She does not consider these partners friends but in keeping with the Christmas spirit, she purchased these gifts as a thank you for participating in the WIL program during the year. The breakdown of her gifts totalling $680 was as follows: $ Boxes of chocolates 350 Christmas hampers 240 Bottle of champagne (for one client) 90 Robyn is not reimbursed for any of these expenses by her employer.