Robert is a salesperson employed by Candy-Land Limited. He receives commission ba: sales. During 2008, Robert received total commission income of $15,000. He is having 1 letermining what expenditures will be deductible by him in computing his 2008 incom employment for tax purposes. He provides you with the following list of expenditures incur rim during 2008. All of these expenditures are required to be paid by Robert under his cont employment and, where necessary, his employer will duly sign form T2200. Travel Costs: Meals (consumed while travelling more than 12 hours from employer's main office) $ Bus and taxi fares Accommodation 4, Automobile operating expenses correctly computed for tax purposes based on 85% employment use of automobile 5, Opening UCC on automobile purchased last year and used 85% in 2008 for employment purposes; the applicable CCA rate is 30% 25, i-Iome office space expenses (the following are 100% of the relevant costs for the year; Rt lome office occupies approximately 15% of the total square footage of his home). Assun Robert meets the criteria set out in the Income Tax Act for deducting home ofce expenses. Property taxes: $ 5,500 House insurance 480 Repairs and maintenance 150 Mortgage interest 6,000 Utilities .iQQQ 17 1 General office expenses: Cost of rented computer, printer, fax and photocopy machine $1,630 Paper and other supplies 425 mm Promotion expenses: Christmas cards, business cards and letterhead $1,050 Christmas gifts to large clients (not meals or entertainment) _5_O_Q $1,550 Client entertainment expenses: Meals with client $2,400 Theatre tickets given to clients 1.200 3 600 Required: :A) Calculate Robert's maximum 2008 deductible employment expenses for tax purposes