1. Tanya is 45 years of age and her 2022 income is made up of employment income of $94,500. She contributed $9,200 to her Registered Retirement Savings Plan in 2022. (Assuming she has the RRSP contribution room from working in 2021). She was awarded a year-end bonus of $10,000 in December 2022, and was paid the bonus in February 2023. [The bonus was received on February 15, 2023 consider if the bonus should be included in employment income in 2022