Pete Davidson sells computers for Staples. He earned a total of $55,000 in the current year, including $6,500 in commissions. He was required to travel in his job and was required to pay his own expenses, which consisted of the following annual amounts (including HST when applicable): (a) entertainment of clients (incurred in equal monthly amounts), including golf membership dues of $600. $4,700 (b) home office expenses (allocated portion based on square footage of the home office: mortgage interest of $700, municipal taxes $250, utilities $2,550 ). 3,500 (c) car operating expenses 4,900 (d) interest paid on bank loan to purchase car (12 months of payments). 1,500 (e) convention cost (excluding meals and entertainment) 800 (f) meals expense (incurred in equal monthly amounts) while travelling (away from the metropolitan area of her employer for more than two days at a time). 3,000 He owns his own car which he uses for employment purposes. The capital cost allowance available on the car for the year is $4,000 before reduction for employment use. The car was driven a total of 28,000 kilometers during the year, of which 18,000 kilometers were driven in the course of employment. Pete received no kilometer allowance for the use of his automobile in carrying out his duties of employment. REQUIRED: What deductions are available to Pete? Show all calculations necessary to support your conclusions