It took me forever to understand the theme...and until just this minute to figure out the meaning of two of them.

Theme answers:
23A: Tax break for Gumby? (clay man exemption)...claim an exemption. That's one that I just now understood.
35A: Blessing for a shipboard romance? (sea love approval)...seal of approval.
56A: Perhaps doesn't believe witty Rogers? (may doubt a Will)...made out a will. That's the other one.
76A: End-game maneuvers? (key pawn moving)...keep on moving.
92A: Excavate in the white cliffs? (mine Dover matter)...mind over matter.
110A: Drab Oriental fabric? (gray toile of China)...Great Wall of China.
16D: Sketch sewing-kit stores? (draw pin centers). Is that supposed to be drop in centers?
46D: Clown's parade memoir? (my laughter mile)...mile after mile. The last theme answer that I filled in.
I didn't have nearly the gimmes that I usually have on a Sunday...20A: Eastern seaboard rte. (U.S. One), and the related 112D: 20-Across terminus: Abbr. (Fla.), 26A: Publication read by drs. (JAMA), 119A: Plant swelling (edema)...I remembered this from a puzzle many months ago, 15D: Say "hallelujah!" (rejoice), 74D: Breath: Prefix (pneumo), 76D: 1990-'91 war site (Kuwait), 96D: "L'chaim!" (to life), 98D: Little stinger (red ant) and 100D: Steakhouse shunner (vegan)...actually, a vegan shuns more than just meat, but I knew where they were going.



Don just got home, so I'm going to wrap this up. I'm sure I'm not the only one who struggled with this one, and I'd love to hear what you loved...or didn't.
[Update: Thanks, Bill, for pointing out a wrong answer that led to a wrong crossing. 21A: Greek discord goddess (Eris)...why do I always put in Eros, when I know that's not right...crossing with 17D: British fruitcake (simnel). Who knew?]
Here's the (incorrect) grid...

...and I'll see you tomorrow.
Linda G