Sam owns an insurance agency and makes the following business gifts during the year. Calculate Sams deduction for business gifts.

Donee Ms. Sears (a client) Mr. Williams (a partner, not a business prospect or client) Mr. Sample (a client Mrs. Sample (nonclient wife of Mr. Sample) Various customers (calendars costing $3 each with the company name on them) Mr. Shiver (an employee gift a watch, for 25 years of continuous service) Total business gift deduction Amount $35, plus $4 shipping S 22 20 300 175 Amount Allowed