USA Question on Federal Tax and Salary/Sales Commission

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Hello,

I was curious as to if there are tax implications on someone who makes a straight salary vs. a smaller salary + commissions but ending up at the same total pay.

If the salary was around 107,000 USD would 17,000 in federal taxes suffice given write offs etc for a sales based job (mileage, client meetings etc. accounted for)?

Thank you!
 

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