Ralph operates a business that acts as a sales representative for a large firm that produces and sells precious metals to electronic manufacturers. Ralph contacts manufacturers and convinces them to sign contracts for delivery of metals. Ralph earns a commission on the sales. This year, Ralph contacted a jeweler to engrave small lapel buttons for each of his clients. Ralph paid $21 each for the lapel buttons and the jeweler charged Ralph an additional $8 for engraving. The electronic manufacturers, however, prohibit their employees from accepting gifts related to sales contracts. o. What is the total value of gift given to electronic manufacturers nts Skipped eBook Print References b. Can Ralph deduct the cost of the lapel buttons as business gifts? Can Raiph deduct the cost of the lapel buttons as business gits