AP 3-10 Employment Income Mr. Alex Braxton has been employed by Apex Retailers for a number of years. Apex is a CCPC. The company carries on a business of selling children's clothing through retail outlets in Edmonton. Alex's salary for the year 2022 was $120,000. Apex withheld the following amounts from his earnings: Federal and provincial income tax El premiums CPP contributions PHSP-Employee portion Union dues Other Information: $20,400 953 3,500 900 100 1. Apex provided Alex with a car to be used in his employment duties. In addition, the company paid the 2022 operating costs of $10,250. The car was purchased, used, from a car dealer for $33,600, including GST of $1,600. The car was available to Alex for all of 2022. During this period, he drove a total of 81,000 kilometres, 75,000 of which were used for employment purposes and 6,000 of which were for personal use. 2. Alex earned the outstanding employee award for 2022. Besides a plaque, the award came with a cheque for $2,000 payable in January 2023. 3. Alex was granted options to buy 1,000 of the company's shares at $35 per share. This option price was higher than the estimated FMV of the company's shares at the time the options were granted in January 2022. On July 15, 2022, Alex exercised these options. At this time the FMV of the shares was $48 per share. Alex immediately sold all the shares for $48 per share. 4. One of the reasons Alex has stayed with Apex is the employer-provided free day care in a facil- ity located on Apex's property. It is not open to the public. He has two sets of twins aged 2 and 4. He estimates that he would have to pay an annual minimum of $8,500 per child for day care without the facility. 5. Apex offers all its employees a 20% discount on full-price merchandise in all its stores. Alex purchased $2,800 worth of merchandise during 2022 and received discounts totalling $560. The discounted price of this merchandise was greater than its cost to the company. 6. Apex provided Alex with the following additional benefits: Takeout meals eaten while working infrequently required overtime PHSP-Employer portion Personal fitness trainer fees in the company wellness centre $1,200 1,800 700 7. Alex was required by Apex to use a large tablet to fulfill his employment duties. He was free to choose whatever tablet he wanted to use. Apex would reimburse him for it and it would be considered the property of the employer. In 2022, he purchased: an iPad Pro for $1,775 (GST inclusive) a wireless printer for $450 (GST inclusive) ink cartridges and paper totalling $550 (GST inclusive) The tablet and the printer were used exclusively for company business. Alex is required by his contract of employment to acquire and pay for the cost of supplies he uses in the performance of his employment duties. The employer provides him with a T2200 attesting to this fact. Required: Determine Alex's 2022 employment income. Show all calculations.