53 During 2021, Jos, a self-employed technology consultant, made gifts in the following amounts: To Haley (Jose's personal assistant) at Christmas $36 To Darryl (a key client)-$3 was for gift wrapping 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 Jose has adequate substantiation, how much can he deduct? Do not round intermediate computations. If required, round your final answer to the nearest cent