Brett, an employee, makes the following gifts, none of which are reimbursed:
Brett's supervisor $30
Brett's secretary 40
4 customers ($27 each) 108
Gift wrapping customer gifts 10
What amount of the gifts is deductible before application of the 2% of AGI floor for miscellaneous itemized deductions?
A) $135
B) $150
C) $170
D) $180