Nancy owns a small dress store. During 2015, Nancy gives business gifts having the indicated cost to the following individuals:

Mrs Johns (a customer) : $37 plus $3 shipping

Mr. Johns (nonclient husband of Mrs. Johns) : $10

Ms. Brown (a customer): $22

What is the amount of Nancy's deduction for business gifts?

a. $ 0

b. $ 50

c. $ 53

d. $ 62

e. None of the above

Please answer step by step with explaination