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

To Haley $($Jos$$s personal assistant$)$ at Christmas$$36$To Darryl $($a key client$)$$$3$ was for gift wrapping$53$To Darryl$$s wife $($a homemaker$)$ on her birthday$20$To Veronica $($Jos$$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 $$82.$ Presuming that Jos$$ has adequate substantiation, how much can he deduct?