Andy worked for High-Speed Bikes Inc. from March 1^st to December 31^st during 20x1. He earned a monthly base salary of $4,000, plus 1% commission on all of his sales. During 20x1, Andy's sales totaled $800,000. Andy was required by his employer to pay for his employment expenses. He traveled out of his city most days in order to sell to customers in surrounding towns. He received a monthly allowance of $500 to cover his traveling costs (which has been accurately recognized as ‘unreasonable'). Andy and his employer each contributed $2,000 to the company's registered pension plan in 20x1.

Andy provided you with the following receipts for 20x1:

Gasoline receipts related only to employment	$5,200
Meals with clients	3,200
Purchase of a laptop	1,000
Advertising costs	800
Phone call charges for business	1,200
Consumable supplies for work	500
Membership to a local golf club	8,000

Andy purchased a new vehicle to use for his employment at High Speed Bikes Inc. 12,000 of the 25,000 kms driven in 20x1 were for business purposes. The vehicle cost Andy $32,000 plus HST of 11%. Work-related interest payments on the car loan totaled $200 per month.
Required:

Calculate Andy's employment income for 20x1 in accordance with Section 3 of the Income Tax Act. (Use tax rules for 2019.)