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: *The car is used exclusively for employment purposes. Ms. Ekert meets the conditions for deducting employment expenses. Given the preceding information, determine Ms. Ekart's minimum employment income for the current year. Explain your conclusions