John secured employment as a commissioned salesman in July, $2023.$ In $2023,$ he received a base salary of $$60,000,$ and $$5,000$ of commissions. A further $$6,000$ of commissions earned in December $2023$ was paid to him in January, $2024.$ John worked away from the office negotiating sales contracts, and he is required to pay his own automobile and promotional expenses. His employer has signed a T$2200$ certifying that requirement, and certifying that no reimbursements are paid for any expenses John incurs to earn commissions. John incurred the following expenses from July through December $2023$:

$\backslash$table$[[$Meals and entertainment for potential customers,$$14,000$