Dan Eaton is employed as a salesperson and receives some of his compensation in the form of commissions.During the current year, his salary totaled $85,000 and her commissions totaled $8,500.Her employment related expenses during this period were as follows:

Capital Cost Allowance OnCar*$ 2,850

Interest On CarLoan*1,075

Airfare/Hotel and other travelingExpenses11,300

Meals while travellingtotal2,500

Carexpenses3,500

Computer lease2,500

Purchase of officefurniture6,000

Promotion AndAdvertising5,600

Client Entertainment [(1/2)(Actual Costs Of$5,200)]2,600

Total AvailableDeductions$37,925

*The car is used exclusively for employment related activities.

Mr. Eaton meets the conditions for deducting employment income expenses.Given the preceding information, determine Mr. Eaton's minimum net employment income for the current year.Explain your conclusions.