Brian Makes Gifts as Follows ​
* Includes $2 for Gift Wrapping
​
Presuming Adequate

question 117

Essay

Brian makes gifts as follows: $$\begin{array} { l r } \text { Recipient } & \begin{array} { r } \text { Cost of } \\\text { Gift }\end{array} \\\text { Mr. Brown (a client) } & \$ 27 * \\\text { Mrs. Brown (Mr. Brown's wife) } & 15 \\\text { Ms. Smith (Brian's receptionist) } & 30 \\\text { Mr. Jones (Brian's boss) } & 40\end{array}$$ ​
* Includes $2 for gift wrapping
​
Presuming adequate substantiation and no reimbursement, how much may Brian deduct?

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Definitions:

Cultural Tradition

The transmission of customs, beliefs, rituals, and practices from one generation to another, helping to maintain cultural identity within a society.

Hospice Care

Care designed to provide comfort and support to patients and their families when a life-limiting illness no longer responds to cure-focused treatments.

Terminal Illness

A disease or condition that is likely to lead to the death of the patient within a short time frame, often without the possibility of cure.

Renal Failure

A medical condition in which the kidneys lose the ability to sufficiently filter waste from the blood.