Get your taxes done using TurboTax

Following your instructions I did not see Meals & Entertainment. I do see the Misc Expense section. However, here is my question:

I sent 22 clients a Christmas gift @$34.99 each. This included the shipping but not the tax. The tax was $2.37 each. The total cost was $822.11. Do I enter the total cost in the Misc. Exp. section or do I list each client separately, but only $25. each? Thanks for your response.