In $2023,$ Nellie Ward receives from her current employer:

$$ A $$400$ gift certificate for online retailer Amazon.

$$ A $$600$ reclining easy chair for outstanding customer service during the year.

$$ A set of $4$ coffee mugs with the employer's logo etched on the side. These mugs cost the employer $$20.$

$$ An Easter basket of gourmet treats valued at $$245.$

$$ A cash award of $$300$ in recognition of $10$ years of service with the employer.

What is the amount that will be included in Nellie's $2023$ employment income with respect to these gifts?

Question $17$ options:

$$1,545.$

$$1,245.$

$$945.$

$$1,045.$