During 2021, José, a self-employed technology consultant, made gifts in the following amounts:
To Haley (José's personal assistant) at Christmas $45
To Darryl (a key client)—$3 was for gift wrapping 36
To Darryl's wife (a homemaker) on her birthday 20
To Veronica (José's office manager) at Christmas 80

Taxes depend on the income of a person, his/her properties, as well as, the services or products he/she paid for during the year. About this, the value of some products can be deducted from taxes.

In the case of gifts, it is possible to deduce up to $25, but only if:

It is business or company-related.
The product or service is classified as a gift.

Let's analyze each of the gifts made by José during 2021:

To Hayley: José can deduct $25 because this is a business-related gift.
To Darry: José can deduct $25 + $3 for the wrapping. This is also a business gift.
To Darry'ls wife: This is not directly related to the company and cannot be deducted.
To Veronica: José cannot deduct as Veronica is his boss and this is considered a regular gift rather than a business gift.
Lunch with Sarah: José can deduct $41 that is the cost Sarah paid for her lunch.

Finally, add the values:

$25 + $25 + $3 + $25 + $41 = $94

This is the amount José can deduct.

Note: This question is incomplete; here is the missing part:

In addition, on professional assistants' day, Paul takes Sarah to lunch at a cost of $82.

Presuming that José has adequate substantiation and is not reimbursed, how much can he deduct?

Learn more in https://brainly.com/question/13757943