11. Roger is employed by an internet-based corporation as a technical support representative and is paid a salary of $40,000 per year. He is required to work from home and uses the 200 square foot den in his 1,000 square foot apartment exclusively for this purpose. Total costs for 2019 were as follows: Apartment rent $18,000 Tenant's insurance 500 Apartment utilities 850 Office Supplies 100 Roger's maximum employment expense deduction for 2019 is: (1 mark) a. $3,890 b. $3,970 C. $3,870 [($18,000 + $850).20) + $100 = $3,870 d. $3,790 12. Of the following statements related to liability for Canadian income tax, which statement is NOT correct? (1 mark a. As used in the Income Tax Act, the term person" refers to individuals, trusts, and corporations. b. Corporations must use the calendar year as their taxation year. C. The Canadian Part I tax is assessed on residents of Canada. d. The Canadian Part I tax is assessed Canadian employment income earned by a non-resident