Richard earns $84,000 including $37,000 from commissions. He meets the conditions to deduct expenses under Sec. 8(1)(f). He uses an office in his home as his primary place of business and routinely meets client there. His car is used for business purposes. The room he used is 12 x 16 feet in his 2,600 sq. ft. home. His vehicle expenses as given have already been prorated for business use. His expenses were as follows: Travel 3,000 ($2,000 meals) 2,000 Parking 500 Maintenance 2,400 Home insurance 600 Prorate home office 0.0738 Part-time assistant 6,000 Gas, oil, repairs 8,000 CCA on auto 1,300 Interest on vehicle loan 750 Cell Phone Air Time 1,600 Professional Dues 1,000 Utilities 3,600 Property Taxes 1,800 Advertising 13,500 Entertainment 8,500 Stationary