A sales manager incurred the following expenses which were deductible:

Use of his personal car to attend business meetings, he kept no receipts in relation to his car but kept a note of the distances he traveled for each meeting which summed 7,000 kilometres in total

Purchase of several industry journals and magazines, that cost $580, but no receipts were kept.

Using the substantiation provisions Div 900, what deduction can be claimed by the sales manager?