I do not know the answer to your question. However, we pet sit for a gorgeous Shih Tzu in full coat who was being shown in the ring but was placed with our friend as a pet. She is 'perfect' in every way, including her 'downside'...being 'too friendly' for conformation in the show ring. lol Our friend loves our Yorkies as much as we love her Shih Tzu, and would/will puppy sit for our two Yorkies if/when we need/want it. She has brought us gifts back from her trips, and we generally send Sunny home with new bows, treats, food, toys, something...lol...because she is like 'our other fur baby'...our 'pseudo pup'...just not resident with us all the time!
We feel it is unnecessary for our friend to bring gifts, which she does anyway despite any applicable financial circumstances to show her appreciation,
because WE had the privilege of cuddling (spoiling...lol) HER baby for that time...

...and THAT is thanks enough for us...
to be trusted with her precious Sunny!
We accept the gifts because we feel it would be rude after she has gone to all the trouble of choosing them for us when she should have been out having fun....same as we would for any other gift from a friend for any other reason. We neither need nor expect 'payment' since we offered...as a friend...to care for our friend's puppy...and she understands she is not obligated...she wants to bring the gift...as a friend...so she does and nicely listens while we protest and thank her for doing so.
Of course, the situations between us and our friend, and you and your friends may be very different, so don't take my word for it...

...do what YOU feel you should...IMHO, you are the best (only?) judge..