During the current year, Paul, the vice president of a bank, made gifts in the following amounts:

Question:

During the current year, Paul, the vice president of a bank, made gifts in the following amounts:
To Sarah (Paul'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 (Paul's boss) at Christmas ................................ 30
In addition, on professional assistants' day, Paul takes Sarah to lunch at a cost of $82. Presuming that Paul has adequate substantiation and is not reimbursed, how much can he deduct?