Which ONE of the following is deductible in computing employment income if paid

by an employee earning commission income?

The basic monthly charge for a cost of home telephone line used $50\%$ for

personal use and $50\%$ sor fomployment use.

Purchase price of a cellular phone to be used for employment purposes.

Lease payments made for the rental of a laptop computer used to carry out

duties of employment.

Parking at the employer's place of business.