Phil is a commissioned sales employee of Alta Ltd. He works from home full time, and the office space takes up about 15% of the house. The costs associated with his entire house are as follows: Utilities $ 3,000 Mortgage interest 6,000 Property taxes 2,000 Maintenance and repairs 500 Property insurance 1,000 Supplies for the office 400 $12,900 Under his contract of employment, Phil is required to pay all of his own employment-related expenses. He earned $1,000 of commissions during the year and made $60,000 in salary. What is the maximum that can be deducted for employment expenses by Phil, assuming he has no other employment expenses to claim