Jerry Farrow is employed by a Canadian controlled private corporation In 2018, he was granted options to acquire 625 of his employer's shares at $92 per share. At that time, it was estimated that the fair market value of the shares was $90. In 2019, when the estimiated fair market value of the shares is $95 per share, he exercises all of these options. In 2020, he sells 125 of the shares for $85 per share. Indicate the tax consequences of the events in 2018, 2019, and 2020 on Mr. Farrow's Net Income For Tax Purposes and on his Taxable Income. Where relevant, identity these effects separately. 5 poin QUESTION 2 Deborah Ekert is employed as a salesperson and receives some of her compensation in the form of commissions. During the curent year, her salary totaled S85,000 and her commissions totaled $8.400. Her employment related expenses during this period were as follown Capital Cost Allowance On Car Interest On Car Loan Traveling Expenses Promotion And Advertising Chent Entertainment (1/2)(Actual Costs OF $5.200) Total Avalable eductions $2,850 1,075 10,300 5,600 2.600 $22 425 *The car is uned exclunively for employment related activities. Ms. Ekert meets the conditions for deducting employment income expenses. Grven the proceding information, determine Ms. Ekart's minimum net emolovment income for the current yoar. Explain your conciusions