Ralph Made the Following Business Gifts During the Year

Ralph made the following business gifts during the year.
To Robert (a key client) at Christmas
$50
To Angel (Robert's 8-year old daughter) on her birthday
20
To Art (Ralph's secretary) on his birthday ($3 was for gift wrapping)
30
To Paige (Ralph's boss) at Christmas
40
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Presuming proper substantiation,Ralph's deduction is:

A) $0.
B) $53.
C) $73.
D) $78.
E) $98.