During $2022,$ Jos$,$ a self$-$employed technology consultant, made gifts in the following amounts:

To Haley $($Jos$\text{'}$s personal assistant$)$ at Christmas

$$33$

To Darryl $($a key client$)-$ $$3$ was for gift wrapping

$32$

To Darryl's wife $($a homemaker$)$ on her birthday

$18$

To Veronica $($Jos$\text{'}$s office manager$)$ at Christmas

$30$

In addition, on professional assistants' day, Jos$$ takes Haley to lunch at a local restaurant at a cost of $$80.$ Presuming that Jos$$ has adequate substantiation, how much can he deduct?

Do not round intermediate computations. If required, round your final answer to the nearest cent.