There is one event that is the staple of any baking business, and it keeps Duff busy all year round -- birthdays! In order to find out which flavor they’ll be making, the kid bakers must record a commercial for their baking business and sell Valerie Bertinelli and Duff Goldman on why they'd make a great birthday cake. The top commercial maker will assign the flavors, and the best young baker wins $25,000 and the title of Kids Baking Champion!