Question 4 (5 marks) Richard Trent earns a salary of $70,000 in 2023 as an employee of Trent Ltd. He pays the following expenses to earn his income: Car expenses $3,000 Transportation (other than car) & accommodation $5,000 Client entertainment meals $600 Advertising and promotion $1,000 1) Determine the maximum deduction for employment expenses that Richard is entitled to claim in computing his income for 2023. 2) How would your answer to (a) change, if at all, if Richard was a salesperson and received commission income of $6,000 in addition to his salary, in 2023? 3) How would your answer to (b) change, if at all, if Richard's commission income were $20,000?