Sera is a small business owner who often gives gifts to clients. She gives a $$40$ gift to a client and their spouse. Sera spent $$6$ to wrap the gift. She also gave out $400$ calendars with her company name on them. Each calendar costs $$1.$ Sera also gave her secretary a $$370$ watch for their $10$ years of service. How much of the above expenses may she deduct?

a$.$ $$816$

b$.$ $$446$

c$.$ $$801$

d$.$ $$795$