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:

$ $5,500$

House insurance

$480$

Repairs and maintenance

$150$

Mortgage interest

$6,000$

Utilities

$5,000$

$$17,130$

General office expenses:

Cost of rented computer, printer, fax and photocopy machine

$$1,630$

Paper and other supplies

$425$

$$2,055$

Promotion expenses:

Christmas cards, business cards and letterhead

$$1,050$

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

$500$

$$1,550$

Client entertainment expenses:

Meals with client

$$2,400$

Theatre tickets given to clients

$2,200$

$$4,600$

Required:

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