Your client travels extensively with his company for work, to market new products throughout Canada. When your client travels, they are typically out of town for more than 12 hours. Your client has provided you with the following info on income and expenses incurred, for 2020:

Base salary (per month) of: $2,450

Commission rate as a % of gross sales: 5%

Total commission income earned in the year: $36,000

Hotel and airfare expenses: $17,000

Out of town meals: $7,000

Entertainment meals: $4,000

Professional dues: $200

Notebook computer: $1,700

Required: Compute the total eligible expenses under section 8 of the ITA.