Deborah Ekert is employed as a salesperson and receives some of her compensation in the form of commissions. During the current year, her salary totaled $85,000 and her commissions totaled $8,400. Her employment related expenses during this period were as follows: Capital Cost Allowance On Car* $ 2,850 Interest On Car Loan* 1,075 Traveling Expenses 10,300 Promotion And Advertising 5,600 Client Entertainment [(1/2)(Actual Costs Of $5,200)] 2,600 Total Available Deductions $22,425