Robert is a salesperson employed by Candy$-$Land Limited. He receives commission based on sales.

Home office space expenses: the following are $100\%$ of the relevant costs for the year; Robert's home office occupies approximately $15\%$ of the total square footage of

his home. Assume that Robert meets the criteria set out in the Income Tax Act for deducting home office expenses.

Home Office

Property taxes:

House insurance

Repairs and maintenance

Mortgage interest

Utilities

General office expenses:

Cost of rented computer, printer, fax and photocopy machine

Paper and other supplies

Promotion expenses:

Christmas cards, business cards and letterhead

Christmas gifts to large clients $($not meals or entertainment$)$

Client entertainment expenses:

Meals with client

Theatre tickets given to clients

$[$$$5,500],[480],[150],[6,000],[5,000],[$$$17,130]$

$$1,630$

$\frac{425}{\text{\$}2,055}$

$$1,050$

$\frac{500}{\text{\$}1,550}$

$$2,400$

$2,{200}_{?}$

$$4,600$

Required:

$($A$)$ Calculate Robert's maximum $2023$ deductible emplovment expenses for tax purposes.