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

To Haley $($Jos$\text{'}$s personal assistant$)$ at Christmas$$57$To Darryl $($a key client$)$$$3$ was for gift wrapping$40$To Darryl's wife $($not a client$)$ on her birthday$20$To Veronica $($Jos$\text{'}$s office manager$)$ at Christmas$70$

In addition, on professional assistants' day, Jos$$ takes Haley to lunch at a local restaurant at a cost of $$100.$ Presuming that Jos$$ has adequate substantiation, how much can he deduct?