Robert is a salesperson employed by Candy-Land Limited. He receives commission based on sales. During 2020, Robert received total commission income of $19,000. He is having trouble determining what expenditures will be deductible by him in computing his 2020 income from employment for tax purposes. He provides you with the following list of expenditures incurred by him during 2020. All of these expenditures are required to be paid by Robert under his contract of 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) $ 1,500

Bus and taxi fares 1,200

Accommodation 5,200

Automobile operating expenses correctly computed for tax purposes based on 85% employment use of automobile 7,800

Opening UCC on automobile purchased last year and used 85% in 2020 for employment purposes; the applicable CCA rate is 30% 16,500

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.

Property taxes: $ 5,500

House insurance 480

Repairs and maintenance 150

Mortgage interest 6,000

Utilities 5,000

General office expenses:

Cost of rented computer, printer, fax and photocopy machine $1,630

Paper and other supplies 425

Promotion expenses: Christmas cards, business cards and letterhead $1,050

Christmas gifts to large clients (not meals or entertainment) 500

Client entertainment expenses:

Meals with client $2,400

Theatre tickets given to clients 2,200

Required:

Calculate Robert's maximum 2020 deductible employment expenses for tax purposes.