iRacket?

If you want to buy an album on iTunes, it's gonna cost you $9.99. If you want to buy someone a gift card so that they can purchase an album on iTunes, it'll cost $10.

I wonder how much extra money goes into the Apple coffers because of that penny difference. I think I'd like to sign up to have those pennies deposited into my own personal checking account.

I mean, I know it's all imaginary money anyway--what's the difference between paying $9.99 and $10, really? But why, then, don't they just make it cost $10 to download the album? What is the deal with that penny?