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.

Answer it is not 94 neither 78