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Mrs . Joan Conway is a commission salesperson. In the current year, her annual gross salary was $ 4 6 , 7 0 0 .

Mrs. Joan Conway is a commission salesperson. In the current year, her annual gross salary was $46,700. In addition, she received $9,200 in commissions. Her employment related expenses were advertising of $6,150, client entertainment of $8,850, and travel of $9,325. She is required by the terms of her employment contract to pay her own expenses and does not receive any allowance or reimbursement from her employer.
Required: Calculate Mrs. Conway's maximum employment expense for 2023? Show your calculations. (7 minutes)

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