George Moosin is a commissioned salesperson who regularly conducts his work away from his employer's place of business. In 2021, George earned a gross salary of $150,000 and commission income of $15,000. George does NOT receive an allowance for his expenses from his employer and is required to pay his own expenses. George's employer has provided George with a form T2200. During 2021, George incurred the following expenses in performance of employment: Advertising Meals and entertainment with clients Travel Motor vehicle expenses, excluding capital cost allowance and financing costs $ 7,000 12,000 10,000 7,000 Required: Determine the maximum deductible employment-related expenses for George for 2021.