Alex is a salesperson employed by Black Ltd$.,$ a Canadian$-$controlled private corporation.$$ He has provided you with the following details of his income and expenses for $2023.$

$1.$ Alex received a salary of $$145,000$ and commission income of $$14,000$ in $2023$ which included $$3,000$ of commission earned in $2022$ but not paid until $2023.$

The following amounts were deducted from Alex$$s salary:

Income taxes $$45,000$

CPP and EI contributions $4,756$

Registered Pension Plan $($RPP$)$ contributions $9,000*$

Group term life insurance premium $700*$

Group sickness & accident insurance premium $450*$

Private dental & medical insurance premium $600*$

Donations to registered charities $560$

Alex$$s employer matched Alex$$s contribution to the RPP$.$ His employer also paid an equal amount in premiums into each of the group term life, group sickness and private dental$/$medical insurance programs.

$2.$ Alex$$s employer paid the annual membership dues for Alex at the local Country club, $$5,000.$ Alex gets many of his sales leads from the club.

$3.$ Alex received a sales award for being the top salesperson for the first quarter of the year.$$ He received an all$-$ expense$-$paid trip for two to Nassau.$$ The employer paid $$6,000$ including tax for the trip.

$4.$ Alex received a $$50,000$ interest$-$free loan from Black Ltd$.$ on January $16,2023.$ The loan was to aid him with the purchase of a car required for employment purposes.$$ The loan is repayable at the end of three years.

$5.$ Alex received a travel allowance of $$400$ a month to cover the costs he incurred in travelling out of town in carrying out his duties of employment.

$6.$ Alex paid the following car expenses in $2023$:

Purchase price $($including tax$)$ of new car purchased on January $16,2023$ $$52,000$

Alex had not owned a car previously.

Gas & maintenance $4,800$

Insurance $2,400$

Licence $174$

Alex drove the car $35,000$ kilometers in $2023$ of which $80\%$ was employment related driving.

Alex paid for the following travel & entertainment related expenses during $2023$:

Meals $($for himself$)$ while travelling out of town for more than $12$ hours $$3,800$

Accommodation for out$-$of$-$town meetings $4,200$

Client entertainment meals $4,000$

$7.$ Alex maintains an office in his home as required by his employment contract.$$ His office occupies $10\%$ of the square footage of his home.$$ Alex spends $60\%$ of his time each week working in his office,$$ setting up appointments and following up on leads.$$ Alex paid the following expenses for his home in $2023(100\%)$:$$

Mortgage interest $$12,000$

Property tax $5,600$

House insurance $1,100$

Repairs & maintenance $3,400$

Utilities $6,500$

Painting $($office only$)700$

Office supplies consumed $450$

Required:

Calculate Alex$$s employment income for tax purposes for $2023.$ Assume the prescribed rate is $3\%$ for the entire calendar year of $2023.$ Indicate briefly why you did not include any of the above items in your calculation.$$ Assume Alex wishes to pay the minimum amount of income tax.