Wyatt Harris Worked for RET Co Wyatt Purchased a New Vehicle to Use for Employment at 31^st

Wyatt Harris worked for RET Co.from March 1^st to December 31^st during 2020.Wyatt earned a monthly base salary of $4,000, plus 1% commission on sales.During 2020, Wyatt's sales totaled $800,000.Wyatt was required by RET to pay for employment expenses.Wyatt travelled out of the city most days in order to sell to customers in surrounding towns, and received a monthly allowance of $500 to cover travel costs (which has been accurately recognized as 'unreasonable').Wyatt and RET each contributed $2,000 to Wyatt's registered pension plan in 2020.
Wyatt provided you with the following receipts for 2020:
$\begin{array}{|l|r|}\hline \text { Gasoline receipts related only to employment } & \$ 5,200 \\\hline \text { Meals with clients } & 3,200 \\\hline \text { Purchase of a laptop } & 1,000 \\\hline \text { Advertising costs } & 800 \\\hline \text { Phone call charges for business } & 1,200 \\\hline \text { Consumable supplies for work } & 500 \\\hline \text { Membership to a local golf club } & 8,000 \\\hline\end{array}$
Wyatt purchased a new vehicle to use for employment at RET.12,000 of the 25,000 kms driven in 2020 were for business purposes.The vehicle cost Wyatt $32,000 plus HST of 11%.Work-related interest payments on the car loan totaled $200 per month.
Required:
Calculate Wyatt's minimum employment net income for tax purposes for 2020 in accordance with Section 3 of the Income Tax Act.