John works as a commissioned salesperson. In 2021, he received a base salary of $75,000, and $10,000 in commission. John worked away from the office negotiating sales contracts, and he is required to pay his own vehicle and promotional expenses. His employer has signed a Form T2200 certifying that requirement and certifying that no reimbursements are paid for any of these expenses.

John drove his car a total of 21,000 kilometres in 2021 and 7,000 were employment related.

Johns relevant expenses during 2021 are as follows:

Advertising and Promotion	$3,000
Meals and Entertainment with Clients	6,000
Vehicle Operating Costs	4,000

Instructions:

This question requires you to fill in the table below. Do not leave any blanks - enter 0 if applicable. Enter all values as positive numbers:

Expenses deductible under:	8(1)(f)	8(1)(h.1)
Advertising and Promotion
Meals & Entertainment with Clients
Vehicle Operating Costs
Total
Limited to (in dollars):

John will prefer to deduct total employment expenses in the amount of $ under Section 8(1)(__________________________).