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

To Haley $($Jos$\text{'}$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$\text{'}$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?

Do not round intermediate computations. If required, round your final answer to the nearest cent.

To Haley $($Jos$\text{'}$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$\text{'}$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?

Do not round intermediate computations. If required, round your final answer to the nearest cent.

How much may Stork deduct for this event?