Ralph made the following business gifts during the year.

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

To Angel $($Robert$\text{'}$s $8-$year old daughter$)$ on her birthday $20$

To Art $($Ralph$\text{'}$s secretary$)$ on his birthday $($$$3$ was for gift wrapping$)30$

To Paige $($Ralph$\text{'}$s boss$)$ at Christmas $40$