J was employed as a salesperson and received a salary of $60,000 and commissions of $6,000 in the current year. He incurred the following expenses to earn his income: Car expense $2,400; Out-of-town travel expenses (excluding car & meals) $5,000; Client meals 1,000; Advertising 1,400. What is the maximum amount that J can deduct in a arriving at employment income for tax purposes?