I have a iMac 27" (late 2013). I have over 400 gig available. Can I update to Big Sur?

Sorry, no...

macOS Big Sur - Technical Specifications

General Requirements

OS X 10.9 or later

4GB of memory

35.5GB available storage on macOS Sierra or later*

Some features require an Apple ID; terms apply.

Some features require a compatible internet service provider; fees may apply.

Mac Hardware Requirements

For details about your Mac model, click the Apple icon at the top left of your screen and choose About This Mac. These Mac models are compatible with macOS Big Sur:

MacBook (2015 or later)

MacBook Air (2013 or later)

MacBook Pro (Late 2013 or later)

Mac mini (2014 or later)

iMac (2014 or later)

iMac Pro (2017 or later)

Mac Pro (2013 or later)

Learn about compatibility and how to identify your specific Mac model

Don't use FireFox or WaterFox for this link. it'll mess it up...

https://apps.apple.com/us/app/macos-big-sur/id1526878132?ls=1&mt=12

No only iMacs from 2014 can upgrade to macOS Big Sur.

If you want to check click on the link below and read section 1.

https://support.apple.com/kb/DL1888?viewlocale=en_US&locale=en_US