You have been provided with the following information from your taxpayer. Mr. B works in company ABC Ltd He is required to use his own car and incur the necessary expenses to earn commission income.

Mr. B purchased a car on July 1, 2020 for $35,000 (including HST). The CCA on the vehicle is $2,000.

Total km = 20,000; personal km 4,000

Total commission received in 2020: $17,500

Mr. B incurred the following expenses to earn commission income:

Meals and entertainment: $13,300

Client promotional material: $12,500

Gasoline and operating expenses: $5,700

Required: Calculate the total eligible expenses for Mr. B for 2020.

Explain whether Mr. B has options in terms of which section (in s.8(1)) he can deduct employment expenses and what conditions are needed for each one.