An individual taxpayer's income for 2022 was $73,000, all of which was employment income. During 2022 the following expenses were incurred: Spousal support payments 9,600 ; Life insurance premiums 1,200 ; Repayment of CERB benefits 3,500 ; Child support payments 8,400 ; Premiums on employer group disability insurance 1,020 ; Lawyer fees paid to appeal CRA assessment 3,800 ; Salesperson commuting expenses to home office 1,200 ; Child care expenses for 5-year old disabled child 13,000 ; Sales commissions