Problem 9-29 (LO. 5) During 2022, Jos, a self-employed technology consultant, made gifts in the following amounts: To Haley (Jos's personal assistant) at Christmas: To Darryl (a key client)-$3 was for gift wrapping To Darryl's wife (a homemaker) on her birthday $36 53 20 30 To Veronica (Jos's office manager) at Christmas 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. 142 X Feedback Check My Work Business gifts are deductible but subject to certain limits. Records must be maintained to substantiate business gifts.