Baked goods as gifts to DCM's? Write off?

[legomom922]

I know its food, but if you make baked breads, cookies, etc, can we write off the costs of buying these items too when they are for gifts to DCM's?

[TomCopeland]

You can deduct as a gift food you give to parents to take home. You should only deduct up to $25 per parent per year as a gift. This is not included in the standard meal allowance because the food is a gift, not food served to children.