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?