Avery Swan is $30$ years old and single. She is employed as a middle$-$level manager with a national Canadian company. After living and working for five years in Regina, Saskatchewan, she was transferred to her employer$$s office in Winnipeg, Manitoba, on December $15,2023.$

Her financial transactions for the $2023$ taxation year are as follows.

Avery receives an annual salary of $$155,000,$ The following was withheld by the employer:

Income tax $(47,000)$

Company pension contribution $(2,200)$

Canada Pension Plan $($enhanced contribution $$631)(3,754)$

Employment Insurance $(1,002)$

During the current year, Avery purchased $1,100$ shares of her employer$$s company $($a public corporation$)$ under a stock$-$option program. The shares cost $$10$ each and at the time of purchase had a market value of $$14$ per share. When the stock option was granted two years ago, the share price was $$11.$ To fund the purchase, she borrowed $$10,000$ from her bank. During the year, she paid interest of $$900$ on the loan.

The previous year, Avery had unwisely invested in commodity futures and lost a large portion of her savings. She considered this loss to be a business loss but was unable to use the full amount for tax purposes because her other income was not sufficient. Of the total loss, $$6,600$ is unused.

As well, Avery had the following receipts for $2023.$

Dividends from taxable Canadian corporations $($Eligible$)$ $ $4,400$

Dividends of $$1,000$ from a foreign corporation, less foreign taxes of $$150850$

RRSP withdrawal used to purchase home $35,000$

First home savings account $($FHSA$)$ withdrawal $8,400$

Proceeds from the sale of public corporation shares $($originally purchased for $$20,000)28,600$

In $2023,$ she made the following disbursements.

Winnipeg home down payment $($first home$)$ $ $60,000$

Mortgage payments on her new home $1,000$

Life insurance $400$

Charitable donations $700$

Contribution to a federal political party $850$

Tuition fees to a university $($one$-$day course$)400$

Required:

For the $2023$ taxation year, determine the following for Avery:

net income for tax purposes

taxable income