Wayne is a commissioned salesperson. His employer requires him to pay for all of his own business expenses, including office supplies and office equipment and to provide his own workspace and transportation. What amount would Wayne NOT be able to deduct?

1. a portion of his mortgage interest and property taxes 2. a portion of the interest payments on his car loan 3. the cost of leasing a computer and fax machine 4. 50% of the cost of entertaining his clients

a) 1 only

b) 1 and 3

c)2 and 3

d) 2 and 4