22. Ms. Joan Hanson is an employee of a Canadian Controlled Private Corporation (CCPC). During 2018, she receives options to purchase 500 shares of her employer's common stock at a price of $22 per share. At this time, the estimated per-share value of the stock is $20.50. During 2019, she exercises all these options. At this time, the estimated market value of the stock is $31.50 per share. On December 1, 2019, she sells the stock for $38.75 per share. What would be the "Employment Income" amount to be included in the calculation (Please note, the ask is for the "Employment Income") amount: A. $4,750.00 B. $4,187.50 C. $1,812.50 D. $2,375.00 23. What would be Ms. Hanson's deduction under ITA paragraph 110(1)(d)? $1882.95 A. B. $2,375.00 C. $1,812.50 D. $1,937.50 24. What would be Ms. Hanson's Taxable Capital Gain amount? A. $3,628.00 B. $4,750.00 D. OD C. $1,812.50 $2,375.00 25. The net effect of the 2019 transactions on her Taxable Income would be: A. AR An increase of $1,812.50. B. An increase of $2,375.00. C. An increase of $4,187.50. D. An increase of $4,750.00.