c) Mr. Smith travels extensively with B-Tec Inc. to market new pharmaceuticals throughout Canada. He started employment with B-Tec Inc. on April 1, 2019. He is paid a base salary of $10,200 per month plus a 2% commission on gross sales. For the period April 1, 2019 to December 31, 2019 Mr. Smith earned $52,000 of commission income and was required to incur the following expenses to earn this commission income: Hotel $28,000 Meals 8,000 Office supplies 2,500 Professional dues 250 Also, during the year Mr. Smith purchased a new computer and furniture used entirely for employment purposes. The computer cost $5,000 and categorized to Class 50 which has a 50% rate for CCA purposes. The furniture cost $8,000 and belongs to CCA class 8, which is a 20% rate.