Can you maximize the utility of gift cards by buying them in non-standard increments? I.E., would a value of $50.17 be more effectively spent than $50.00?

What with most things these days not being sold for even increments (e.g. $19.95 or $0.99), there are always those tiny bits of change left over that you never use and are free money for the issuer.

This is just something that bothers me, and if there were anything that could motivate me to a life of studying maths, it would be this. Can I buy someone a gift card for an amount that is most likely to have the smallest possible remaining balance once you've used the card?

Replies of "It's easy, give cash" will be met with a stern grunt of disapproval.