The following are gifts that Dr$.$ Smile, a dentist, made throughout the year:

A gift card for sugar$-$free gum for Phil Eng $($a client$)$ $$75$

A birthday gift for Ginger Vitis $($a client$)30$

Gift wrapping for Ginger's birthday gift $4$

A restaurant gift certificate for Mr$.$ & Mrs$.$ Van Horn $($both clients$)60$

A watch for an employee's $5-$year anniversary $30$

A going$-$away present for Ginger Vitis $20$

How much may Dr$.$ Smile deduct for the above expenses?

a$.$ $$134$

b$.$ $$130$

c$.$ $$219$

d$.$ $$154$