Joe Johnson is an employee of XYZ Ltd. Joe incurs the following expenses during the current year (for which he was not reimbursed by his employer):

Cost of supplies, used for employment purposes: $300

Cost of clothing (business suits and shirts): $450

Union dues: $1,200

APEGGA dues (professional engineering dues): $970

Joe purchased a laptop computer for employment purposes, the Capital Cost Allowance (CCA) for his laptop computer for the current year: $300

Joe is not a commissioned salesperson under 8(1)(f) of the Act. What is the maximum amount of employment expenses that Joe can deduct according to Section 8 of the Income Tax Act?

	A.	$2,000
	B.	$2,470
	C.	$2,920
	D.	$3,220