With the advent of the first holiday commercial appearing 100 days before December 25, K-Mart, a leading retail chain, did experience a varying degree of flack over what appeared to be an extensive early showing. Although we all tend to be annoyed how early retailers begin running their spots to grab the attention of holiday shoppers, it is estimated that 34 million Americans have already started their holiday shopping. As this represents 14 percent of the population, one million report that they have already finished gift buying. Although holiday gift-giving is a joyous occasion, for those …