Duke travels extensively with S & M Inc. to market new pharmaceuticals throughout Canada. He is paid a base salary of $2,200 per month plus a 2% commission on gross sales. Duke was required to incur the following expenses to earn $20,000 in commission income: Hotel $18,000 Out of town meals 4,000 Entertainment meals 2,500 Professional dues 250 Notebook computer 3,900 Total $28,650 Compute employment expenses deduction pursuant to section 8 of the Income Tax Act.