Ralph made the following business gifts during the year

To Robert $($a key client$)$ at Christmas: $$50$

To Angel $($Robert$$s $8-$year old daughter$)$ on her birthday: $$20$

To Art $($Ralph$$s secretary$)$ on his birthday $($$$3$ was for gift wrapping$)$: $$30$

To Paige $($Ralph$$s boss$)$ at Christmas: $$40$

Presuming proper substantiation, Ralph$$s deduction is:

A$.$ $$0$

B$.$ $$53$

C$.$ $$73$

D$.$ $$78$