Problem $11-25($L$0.3)$

During $2023,$ 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 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.