During 2022, Jos, a self-employed technology consultant, made gifts in the following amounts: In addition, on professional

During 2022, José, a self-employed technology consultant, made gifts in the following amounts:

In addition, on professional assistants’ day, José takes Haley to lunch at a local restaurant at a cost of $82. Presuming that José has adequate substantiation, how much can he deduct?

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To Haley (José'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 (José's office manager) at Christmas $36 53 20 30