Originally Posted by e.j.:
Two of my dc families made a large magnet board and chalk board for my day care room. I decided to hand make a blanket for each family to thank them. Since they're clients of mine, can I claim the time I spent making the blankets and the cost of the yarn? I feel cheap for asking this question but hate to not use those hours/dollars spent if I can claim them. 
Yes, you can count the hours and the cost of making the blankets. You can only deduct up to $25 per parent as a business gift expense.