Which of the following business gifts are fully deductible? Question options: 1) A gift to a client and their spouse for $ 60. 2) A gift to an employee, for not having an on-the-job- injury for 15 years, costing $ 1750. 3) A gift to a close friend for $ 25. 4) A gift to an employee for 12 years of continued service, costing $ 250. 5) A gift to a client costing $ 40.