Mr. Os employer requires him to use his own vehicle for work and pay all of the vehicles operating costs. Mr. O. is not paid commissions.

Mr. O. purchased a vehicle on July 1, 2020 for $37,290 including HST. Mr. O. drove this vehicle 25,000 kilometers, of which 15,000 were for work. The capital cost allowance for 2020 is $15,255. During the 6 months he owned the vehicle he paid:

• bank loan interest $1,950
• gas and oil 1,840
• maintenance 300
• insurance 1,400
• licence plates 100

Required: Calculate the amount Mr. O. can deduct from employment income. Show all calculations.