Alphonse Bona is a commission salesman during $2024.$ He has a signed T$2200$ from his employer saying he is required to pay for his own employment expenses. Alphonse is required to maintain an office in his home. The office$$s square footage is $15\%$ of the house$$s total square footage. Alphonse uses his auto $90\%$ for employment purposes. Alphonse was disabled and off work for a month. Indicate the amount that is added$/$deducted to arrive at net employment for the following items. Calculate net employment income.

Item Amount added$/$deducted

Salary received $$120,000+120,000$

Bonus $$20,000$; $50\%$ received in $2024$ and $50\%$ received in $2025$

RPP $$3,000$ paid by employer

RPP $$3,000$ paid by employee

Donation of $$1,000$ deducted from Alphonse$$s pay cheque

Disability payments received of $$3,000.$ The premiums the employer paid is $$500$ and the premiums the employee paid is $$500$

Home office expenses for the year:

Interest payments on mortgage $$10,900$

Property taxes $$6,000$

Utilities $$3,600$

Maintenance $$7,500$

Insurance $$400$

Alphonse received the following from his employer:

Gift certificate $$200$

A getaway weekend valued at $$375$

A food basket valued at $$200$

Childcare services valued at $$10,500.$ The employer does provide these same services

to the public.

Alphonse$$s employer provided Alphonse with lunches. Fair value: $1,000$ cost: $300$ Alphonse paid nil.

Alphonse entertained clients at a cost of $$1,000$

Union dues $$1,000$

Car expenses for $11$ months:

Operating costs $$2,000$

Interest on car loan $$4,000($this is the amount paid for the full year$)$

CCA, $$5,400$

Alphonse$$s employer paid $$2,000$ membership fees to a golf club. Alphonse took clients to this club for business purposes.

Net employment income