A sales employee has earned $100,000 during the year from her employer.  This amount represents $72,000 in salary and $28,000 in commissions.  This employee has incurred the following expenses in the course of her employment, none of which were reimbursed and all of which she was required by her contract of employment to pay:

Advertising and promotion                              $15,000

Travel, excluding food & beverage                  $40,000

Client entertainment                                        $5,000

Under which section(s) of the ITA this employee should claim these deductions ?