Robert is a salesperson employed by Candy$-$Land Limited. During $2023,$ Robert received total commission income of $$4,000.$ All of the following expenditures are required to be paid by Robert under his contract of employment and his employer will duly sign form T$2200.$ Robert's home office occupies approximately $15\%$ of the total square footage of his home.

$\backslash$table$[[$House property taxes,$$5,500$