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

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

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

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

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

In addition, on professional assistants' day, Jos$$ takes Haley to lunch at a local restaurant at a cost of $$82.$ 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.