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:

Melatonin

A hormone that regulates the sleep-wake cycle, produced naturally by the pineal gland in the brain.

L-tryptophan

An essential amino acid that serves as a precursor for serotonin, a neurotransmitter involved in regulating mood, sleep, and appetite.

Sedatives

Medications that produce a calming effect by decreasing functional activity, diminishing irritability, and allaying excitement.

Decrease fluids

A medical or dietary recommendation to reduce liquid intake, often advised in conditions where fluid retention is a concern.