NEW YORK (MainStreet) -- My bean counters tell me that the gifts I give to my clients -- tokens of appreciation that I hope will help me keep them as clients -- are still deductible business expenses. So that makes this the rare time of time of year when common sense and business sense intersect.

Here then are my top five picks to bring your best customers a happy Black Friday.

The Xi3 Modular Computer is a fully functional desktop PC that's smaller than a Coke can -- and, at $850, a nice gift for a special client.

Native Union "Play" Video Memo Display

($60)

The Play

looks like a kids' toy, but don't be fooled. The 2.4-inch screen portable video recorder and display essentially acts as a video Post-it note. Hit a button, tell it what you need to remember and the Play records and stores it. Then post the thing where you remember to look at it, hit a button again and you get a handy reminder. For sure, Native Union goes a little overboard with its claim that this thing is a "high quality" display, but for basic video business reminders, it's darn clever stocking stuffer.

Marshall Minor Headset, black or white

($59)

I know: What does the world need with yet another headset! But the clever people at Marshall, makers of classic guitar amps, have set a bar for talking and listening on the go:

The Marshal Minor

. The Minor is not like most headsets: It fits snugly in the large area just at the beginning of the ear canal, right there by the earlobe. So not only does it sound great, you can still hear the outside world -- which means you can wear these things while you drive and get some real work done. Customers will love that.

Kingston Wi-Drive

(32 GB $140)

Give the gift of storage this holiday season to that

Apple

(AAPL) - Get Report

-addled client with an iPhone, iPad or iPod that never has enough ^%%#*&#* hard disk space. Kingston makes what I believe is the cleverest way to bulk up the number of songs and movies that can fit on an iPhone: A wireless hard drive that easily brokers a remote connection between it and the device. Set the

Wi-Drive

to link to your phone or tablet, and poof, the space-constrained Apple product becomes a remote content powerhouse. How great is that?

3M Mobile Projector Mp225

($300 at

Wal-Mart

(WMT) - Get Report

)

The

3M Mobile Projector

can turn just about any flat surface -- a wall, an airline seat, even the back of a bar stool -- into a legit sales presentation space. Not only does this unit pump out a not-dim 32 lumens of light, and last for more than two hours, but

3M

(MMM) - Get Report

deserves credit for a user interface that is practically iPod-simple to use. Now keep in mind we are talking about an image that is, max, two feet in diameter. You are not going to the multiplex with the 3M. But still, this is a heck of a display tool your clients will thank you for all year.

Xi3 Modular Computer

($850)

If you are looking for that special present for that special client, may I recommend the

Xi3

-- a computer that potentially never goes obsolete. This smaller-than-a Coke can, fully functional desktop PC can swap out just about any component, from processors to storage to even the case itself. So as technology evolves, the Xi3 can evolve with it. Even better, the thing is power frugal and, to my eye, fabulous looking. Chances are you have a notebook-lugging client looking for a slick way to set up a legit home/office PC. That customer will love the Xi3.

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This commentary comes from an independent investor or market observer as part of TheStreet guest contributor program. The views expressed are those of the author and do not necessarily represent the views of TheStreet or its management.