of Barton Ho is a commission salesperson. During the current year, in addition to his salary of $92,500, he earns and receives $14,700 in commissions. His costs for advertising were $12,200 and, in addition, he spent $6,400 on client entertainment. Because of the extensive travel required by his work, his travel costs totaled $16,100. He is required to pay his own expenses and does not receive any allowance from his employer. What is Mr. Ho's maximum expense deduction for the current year? Show your calculations