21. John secured employment as a commissioned salesman in July, 2017. In 2017, he received a base salary of $60,000, and $5,000 of commissions. A further $6,000 of commissions earned in December was paid to him in January, 2018. John worked away from the office negotiating sales contracts, and he is required to pay his own vehicle and promotional expenses. His employer has signed a Form T2200 certifying that requirement, and certifying that no reimbursements are paid for any expenses John incurs to earn commissions. John incurred the following costs from July through December 2017: Meals and entertainment for potential customers $14,000 Driving costs (90% of driving was for employment purposes): Fuel 4,000 Insurance 750 Repairs 2,250 Leasing costs ($500 per month) 3,000 What is the maximum deduction John may claim for employment expenses in 2017? A. $5,000. B. $9,000. C. $11,000. D. $16,000.