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During 2022, Jos, a self-employed technology consultant, made gifts in the following amounts: In addition, on professional assistants' day, Jos takes Haley to lunch at

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During 2022, Jos, a self-employed technology consultant, made gifts in the following amounts: In addition, on professional assistants' day, Jos takes Haley to lunch at a local restaurant at a cost of $82. Presuming tha adequate substantiation, how much can he deduct? Do not round intermediate computations. If required, round your final answer to the nearest cent

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