I am taking my wife to New York from Toronto for her 40th Birthday. Last time we were in New York was for our 15th Wedding Anniversary in August 2010. At that time we went to Degustation and Esca. We thought both were incredible. The prices were fine in both places. I am looking to budget $100 per person for the evening, excluding alcohol. If anyone could recommend a place for a nightcap as well, that would be great.