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' wife ( a homemaker) on her birthday 20 To Veronica (paul's boss) at christmas 30 In addition, on ptofesional assistants day paul takes Sarah to lunch at a cost of $82. Presuming paul has adquate substantiation amd is not reimbursed, how much can he deduct