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

*The car is used exclusively for employment related activities.

Ms. Ekert meets the conditions for deducting employment income expenses. Given the preceding information, determine Ms. Ekart's minimum net employment income for the current year.