Kelly sells products to Local Company. She and her spouse gave Local Company three gourmet gift baskets to thank them for their business. They paid $80 for each gift basket, or $240 total. Three of Local Company's executives took the gift baskets home for their families' use. Kelly and her spouse have no independent business relationship with any of the executives' other family members. They can deduct a total of what amount for the gift baskets on their California State tax return? A. $0 B. $25 C. $75 D. $240