25. LO.3 During 2021, Jos, a self-employed technology consultant, made gifts in the following amounts. To Haley

25. LO.3 During 2021, José, a self-employed technology consultant, made gifts in the following amounts.

To Haley (José’s personal assistant) at Christmas $36 To Darryl (a key client)—$3 was for gift wrapping 53 To Darryl’s wife (not a client of the bank) on her birthday 20 To Veronica (José’s office manager) at Christmas 30 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?