Andrew secured employment as a commissioned salesman in July, 2021. In 2021, he received a base salary of $10,000 and $5,000 of commissions. Andrew worked away from the office negotiating sales contracts and he is required to pay his own travelling expenses. His employer has signed a T2200 form certifying that requirement; and, the form further certifies that no reimbursements are paid for any expenses Andrew incurs to earn commissions. Andrew incurred the following costs from July 2021 - December 2021.

Meals and entertainment for potential customers: $10,000

Travel expenses (90% for employment purposes):

Fuel 2000 Insurance 800 Repairs 1000

Leasing costs ($600 per month) 3600

What is the maximum deduction Andrew may claim for employment expenses in 2021?

A. $5,000 B. $6,660 C. $7,000 D. $11,660