There will be more holiday Scrooges among small business owners this year. A new survey has found that 59% plan to buy client gifts this year, compared to 70% in 2006. According to the “OPEN from American Express Small Business Monitor” also found that two-thirds of those surveyed say they would feel guilty if they didn’t show their appreciation to clients/customers and employees come the holidays. Ironically, while the number of small business owners spending on clients and customers fell this year, those who do plan to buy will be spending 28% more than in the previous two years ($1,483). The most popular choice among small business owners this year is to send cards and calendars to clients and customers though this number is down considerably from last year (34% vs. 48% in 2006). The second most popular gift choice is gift cards (26%) followed by fruit/food baskets (20%), unique company branded/monogrammed gift items and donations to charity made in a client’s name (each 18%), flowers/plants (9%) and wine/liquor (8%).