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Richard sells his farm produce to an organic company. Every year he sends 3 gift baskets worth $80 each to clients. Richard doesn't have an

Richard sells his farm produce to an organic company. Every year he sends 3 gift baskets worth $80 each to clients. Richard doesn't have an independent business relationship with the clients he sends gift baskets to. What is the total deductible expense Daniel may claim for the gift baskets

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