Ralph operates a business that acts as a sales representative for a large firm that produces and sells business metals to electronic manufacturers. Ralph contactsmanufacturers and convinces them to  sign contracts for delivery of metals. Ralph’s company earns a commission on the sales. This year, Ralph contacted a jeweler to engrave small lapel buttons for each of his clients. Ralph paid $20 each for the lapel buttons and the jeweler charged Ralph an additional $12 for engraving. The electronic manufacturers, however, prohibit their employees from accepting gifts related to sales contracts. Can Ralph deduct the cost of the lapel buttons as business gifts?