As a real estate salesman, Fred earned a base salary of $8,000 and received commissions of $7,000. In relation to his real estate work, he incurred the following expenses:

Dues to a local real estate association	$ 400
Fee for a three-day seminar on how to be an effective salesperson	3,000
Advertisingcalendars and pens	1,700
Automobile operating costs	4,000
Promotion (meals and drinks for clients)	2,800
Personal meals (during in-town business)	400
Purchase of a cellhone	600

Fred used his own automobile for his real estate activities. The car has an undepreciated capital cost for tax purposes of $10,000. During the year, he drove a total of 30,000 km, of which 27,000 was related to selling real estate. His employer provided him with a monthly car allowance of $200 ($2,400 per year).

Required:

Determine the expenses that Fred may claim from his real estate sales income.