Brian Makes Gifts as Follows Presuming Adequate Substantiation and No Reimbursement, How Much May Brian

question 11

Essay

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

---

Definitions:

Harmonious Relationships

Describes interactions between individuals or groups that are characterized by mutual understanding, cooperation, and a lack of conflict.

Poverty Line

A calculated income level used to determine an individuals or families' economic status and whether they are considered living in poverty.

Census

A systematic enumeration of the population, typically recording various details of individuals.

New Hope Study

A research project investigating the effects of providing low-income individuals and families with a combination of income supplements and access to work opportunities on employment, income, and children's well-being.