During $2023,$ Jos$,$ a self$-$employed technology consultant, made gifts in the following amounts:

To Haley $($Jos$$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

$$55$

$32$

$18$

$95$

In addition, on professional assistants' day, Jos$$ takes Haley to lunch at a local restaurant at a cost of $$85.$ 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 dollar.