Which of the following statements about business gift deductions is not true?

a$.$ A holiday gift from an employee to their supervisor is a non$-$deductible personal expense.

b$.$ Employee gifts for a significant number of years of service can exceed $$25$ and remain deductible.

c$.$ Reasonable shipping costs do not count toward the $$25$ business gift limit$.$

d$.$ A taxpayer can provide two gifts to a client during the year and the maximum deduction is $$50.$