During 2023, 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 To Veronica (Jos's office manager) at Christmas $35 26 20 50 In addition, on professional assistants' day, Jos takes Haley to lunch at a local restaurant at a cost of $65. 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 dollar. 161 X