Burton is a commission salesperson. During the current year, in addition to his salary of $72,500, he earns and receives $13,700 in commissions.

Burton is a commission salesperson. During the current year, in addition to his salary of $72,500, he earns and receives $13,700 in commissions. His employer deducted from his pay $1,000 for union dues and $6,000 for RPP. His costs for advertising were $11,200 and, in addition, he spent $5,400 on client entertainment. Because of the extensive travel required by his work, his travel costs totaled $14,100. He is required to pay his own expenses and does not receive any allowance from his employer. What is Burton's minimum net employment income utilizing any elections available?