William Roberts sells products to unrelated XYZ Corporation. He gave XYZ five cheese packages to thank them for their business. Mr. Roberts paid $100 for each package for a total of $500. Five of the XYZ Corporation executives took the packages home. How much can William deduct for the gifts?
A. $125
B. $500
C. $0
D. $250
The Correct answer is 正解は、[A. $125]
事業上の贈答品は受領者1人につき年間$25まで控除可能。
受領者は5人のため、$25 x 5人 = $125 まで控除可能。
Horse and Carriage Partnership distributed the following gifts to their clients:
返信削除100 clipboards imprinted with its company logo, valued at $3 each ($300)
50 bottles of wine to clients who had orders over $50,000 in the current year, costing $35 each ($1,750) at Christmas
The amount that Horse and Carriage Partnership can deduct for business gifts for the year is