Morrison $($self$-$employed$)$ made the following business gifts during the year:

To Quinn $($a key client$)$ at Christmas $$50$

To Flores $($Quinn$\text{'}$s $8-$year$-$old child$)$ for a birthday $20$

To Ramim $($Morrison$\text{'}$s secretary$)$ for a birthday $($$$3$ was for gift wrapping$)30$

Presuming proper substantiation, Morrison's deduction is:

a$.$ $$53.$

b$.$ $$73.$

c$.$ $$78.$

d$.$ $$98.$

e$.$ $$103.$