During $2024,$ Jos$,$ a self$-$employed technology consultant, made gifts in the following amounts:

To Haley $($Jos$\text{'}$s personal assistant$)$ at Christmas $$49$

To Darryl $($a key client$)$$$3$ was for gift wrapping $38$

To Darryl's wife $($a homemaker$)$ on her birthday $12$

To Veronica $($Jos$\text{'}$s office manager$)$ at Christmas $55$

In addition, on professional assistants' day, Jos$$ takes Haley to lunch at a local restaurant at a cost of $$55.$ 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.

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