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; Roberts 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

(A) Calculate Roberts maximum 2023 deductible employment expenses for tax purposes