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During 2016, Curt purchased tickets to Toronto football games for a total of $845. He used these tickets to attend these games with key

During 2016, Curt purchased tickets to Toronto football games for a total of $845. He used these tickets to attend these games with key personnel from an important client. He also purchased tickets to a Cirque du Soleil performance in Montreal for $275. He used these tickets to attend the show with owners of a prospective client located in Montreal. Required: Calculate Curt's minimum net employment income for the 2016 taxation year. Ignore GST and PST considerations.

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