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Part 1

John secured employment as a commissioned salesman in July,

2022.

In

2022,

he received a base salary of

$60,000,

and

$5,000

of commissions. A further

$6,000

of commissions earned in December

2022

was paid to him in January,

2023.

John worked away from the office negotiating sales contracts, and he is required to pay his own vehicle and promotional expenses. His employer has signed a Form

T2200

certifying that requirement, and certifying that no reimbursements are paid for any expenses John incurs to earn commissions. John incurred the following costs from July through December

2022:

Meals and entertainment for potential customers$14,000Driving costs (90% of driving was for employment purposes): Fuel4,000Insurance750Repairs2,250Leasing costs ($500 per month)3,000

What is the maximum deduction John may claim for employment expenses in

2022?

A.

$11,000

B.

$16,000

C.

$5,000

D.

$900