Harlow is a sole proprietor. He operates a sporting goods store. His gross revenue is $$99,000$ for Tax Year $2023.$ Harlow would

Question $64$ of $85\mathrm{.}2$ like to fully deduct the expenses listed. Which of the following expenses would NOT meet the definition of "ordinary and necessary expense"?

$$180$ per month for a mobile phone used exclusively for the business.

$$1,700$ for advertising costs.

$$2,500$ for gifts given to five customers. Each gift is valued at $$500.$

$$40,000$ in wage expenses paid to three part$-$time employees.