Michael is a commission salesperson. Michael is required to pay his own expenses and does not receive an allowance from his employer. During the year his gross salary was $82,000 and he received $12,200 in commissions. He incurred and paid the following expenses earning the income:

Cost Description	Amount
Advertising	$8,000
Client entertainment	13,200
Travel Costs	15,200

Calculate Michaels maximum expenses deduction for 2019.