Problem $11-25(Algorithmic)(LO.3)$

During $2023,$ Jos$,$ a self$-$employed technology consultant, made gifts $in$ the following amounts:

$To$ Haley $(Jos\text{'}s$ personal assistant$)at$ Christmas $$59$

$To$ Darryl $(a$ key client$)-$$$3$ was for gift wrapping $42$

$To$ Darryl's wife $(not$ a client$)on$ her birthday $12$

$To$ Veronica $(Jos\text{'}s$ office manager$)at$ Christmas $50$

$In$ addition, $on$ professional assistants' day, Jos$$ takes Haley $to$ lunch $at$ a local restaurant $at$ a cost $of$ $$60.$ 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.