My answer is 100+ out of a sense of generosity.
My answer is not considered with respect to cost because Christmas is supposed to be a time to celebrate the birth of Jesus Christ and is suppose to be a season of GENEROSITY, NOT A SPIRIT OF WHAT AM I GOING TO RECEIVE. I love to give people on my list as many gifts as I can. Those gifts might be purchased, the gifts might be made with my own hands. If their purchased the might be purchased from any number of sources, but I always still wan to give something nice that I think, hope and pray the recipient will like, enjoy having, appreciate, and get good use of it.
For gifts that cost money, typically 5 to 10 gifts is within the budget.
Sometimes to save on money, go against the commercialism of Christmas, and make our Christmas more about family, being together and the spirit of giving, our family has exchanged names but we've sometimes limited it to each person having only one other person to get a gift for and then visit and enjoy the being together and have a hearty Christmas meal together to celebrate.