(1) A manager may use property of the estate of a managed person for the
following gifts--
(a) a gift to a relative or close friend of the
managed person that is of a seasonal nature or is given because of a special
event (such as a birthday or marriage),
(2) A manager may make a
gift under this section only if the value of the gift is not more than what is
reasonable having regard to all the circumstances and, in particular, the
managed person's financial circumstances and the size of the managed person's
estate.