Asha became Director of Accounting for Montreal Bagels Company effective March 1, 2021 with the following items included in her compensation:

• Asha received the outstanding employee award for October 2021.  Besides a plaque, the award came with an Amazon gift card for $250.
• Asha has two children aged 2 and 4 whom she leaves with the employer-provided free day care in a facility on company property, which is not open to the public.  She estimates that she would have to pay an annual minimum of $8,235 per child for day care without the facility.
• The company offers all of its employees a 10% discount on full-price food.  Over the year Asha purchased $500 worth of food and received discounts totalling $50.  The discounted price was greater than the cost to the company.
• The company provided Asha with a car to be used in her employment duties.  In addition, the company paid the 2021 operating costs of $9,250.  The car was purchased, used, from a car dealer for $23,600 including GST of $1,120.  The car was available to her for the entire year.  She drove 81,000 km of which 6,880 km was for personal use.
• The company provided Asha with takeout meals wotrh $1,200 while working infrequently required overtime
• An annual salary of $138,000 per year
• Company payment, valued at $4,400 for her membership to the Mandarin Golf and Country Club
• Company contribution of 6% of her salary to a defined benefit registered pension plan
• Company payment, valued at $1,500, to Financial Planners Inc. for providing counselling services to Asha with respect to her financial situation.
• Company loan of $33,000 to help finance the purchase of a new boat.  The loan will bear interest at 0.75% per year, payable monthly and was made on April 1, 2021.
• Company contributions made on her behalf to the Canada Pension Plan and Employment Insurance valued at $3,100

 Required:  Calculate Asha's income from employment for 2021.  Assume the prescribed rate of interest for employee loans is 3.5% throughout the year.  Ignore any effects of a leap year.  If an item is not included as employment income, indicate that in your calculation with a value of zero and briefly explain why you have excluded it.  Show all calculations.