Allison Hill moved to Canada on March $31$st$,2023.$ She was born and raised in France and moved to Canada to start a career in accounting. She earned $$65,000$ from April to December in $2023$ from her new employer. Allison earned $$15,000$ of employment income from January to February in $2023$ while still living in France. She also received $$2,000$ in dividends in February, $2023$ and $$3,000$ in dividends in June, $2023$ from stocks in a European corporation. Allison's parents sent her a cheque for $$2,500$ as a gift for her $28$th birthday in July, $2023.$

Required:

a$)$ Determine Allison's residency status for Canadian tax purposes for $2023.$

b$)$ How much income is Allison required to report for the $2023$ tax year?

c$)$ Explain why any items have been excluded from your calculations.