Ralph Made the Following Business Gifts During the Year Presuming Proper Substantiation, Ralph's Deduction Is:
A) $0

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

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