2.04.5 Business Gifts (2)

Question 問題、
Vernice owns and operates her own business, Company V, as a sole proprietorship. During the current year, she gave the following gifts to business clients:
- 10 desk sets imprinted with her company's name valued at $4 each to Company B $40
- 10 bottles of wine valued at $25 each to Company C $250
- 10 floral arrangements at a cost of $40 each to Company C $400
- 10 watches imprinted with her company's name to Company D $250
What is the amount of business gifts Vernice can deduct for the current year?

A. $75

B. $90

C. $115

D. $940

The correct answer is 正解は、[B. $90]
= $40 (10 desk sets) + $25 (C社) + $25 (D社)
1個あたり$4以下の販促品は1人年間$25の控除制限を受けません。