Problem 9-29 (LO. 5) During 2021, 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? Do not round intermediate computations. If required, round your final answer to the nearest cent. 119 X Feedback Check My Work Business gifts are deductible but subject to certain limits. Records must be maintained to substantiate business gifts