Final answer:
The statement is true; the IRS limits the business gift deduction to $25 per person per year, so Jackson can only claim a total of $50 for the two $30 boxes of chocolates given.
Step-by-step explanation:
The statement 'Jackson may claim only $25 as a deduction' in regard to giving his supervisor and her husband each a $30 box of chocolates at Christmas is True. According to IRS guidelines, there is a limit on the amount that can be deducted for gifts given in a business context. The deduction is generally limited to $25 for gifts to each person per year. This means that regardless of the cost of the gift being higher, only $25 can be claimed as a tax deduction per recipient. Therefore, even though Jackson spent $30 on each box of chocolates, he can only claim a $25 deduction for each gift given, totalling a $50 deduction.