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

To Haley $($Jos$\text{'}$s personal assistant$)$ at Christmas$$63$To Darryl $($a key client$)$$$3$ was for gift wrapping$34$To Darryl's wife $($a homemaker$)$ on her birthday$18$To Veronica $($Jos$\text{'}$s office manager$)$ at Christmas$75$

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?