Sinclair purchased the following gifts: A $30 bracelet for her client Mrs. Jones. Sinclair paid $5 to have it gift-wrapped. A $300 watch for her employee Jaimison for his 20 years of service with the firm. She paid $15 to have it gift-wrapped. Ten mouse pads with the firm name and logo. Each mouse pad cost $3. Ten calendars with the firm name and logo. Each calendar cost $5. What is the amount of Sinclair’s business gift deduction?