Thus, if a subject is. The subject must agree in number with its verb. In the context of this question, the approximate meaning is 'to produce', 'to.
Review Heart of the Sun Warrior by Sue Lynn Tan Utopia State of Mind
The formal and traditional answer is makes, because the subject is the singular noun phrase receiving homemade cupcakes. To make for is an idiom with several different meanings. I must have heard people use it incorrectly so much that the correct way sounds strange.
I will use your suggested.
This is the rule to be applied while deciding what to opt for.