Deborah 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 totalled $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. Deborah meets the conditions for deducting employment income expenses. Given the preceding information, determine Ms. Ekart's minimum net employment income for the current year. Explain your conclusions.