Armelio operates a business that acts as a sales representative for firms that produce and sell precious metals to electronics manufacturers. Armelio contacts manufacturers and convinces them to sign contracts for the delivery of metals. Armelio’s company earns a commission on the sales. This year, Armelio contacted a jeweler to engrave small lapel buttons for each client. Armelio paid $20 each for the lapel buttons, and the jeweler charged Armelio an additional $7 for engraving. The electronics manufacturers, however, prohibit their employees from accepting gifts related to sales contracts. Can Armelio deduct the cost of the lapel buttons as business gifts?