Because of the need to invest some of his additional income, RPL provided John with financial counseling services. The value of these services was $$1,200.$

In order to assist his move, RPL agreed to compensate him for one$-$half of the $$100,0001055$ on the sale of his Sudbury home. The $$50,000$ payment was made on December $1,2023.$

In order to help John with financing his new London residence, RPL provided him with a $$220,000$ interest free housing loan. The funds are provided to Malaya on November $1,2023.$ Assume that the prescribed interest rate on employee loans for all of $2023$ is $2\%.$

RPL has a stock option plan for its employees. Under this plan, employees are permitted to acquire a limited number of option shares at $10\%$ below their FMV on December $1$ of each year. The company hires valuators to determine the FMV at each of those dates. John acquires $200$ shares on December $1,2023$ for cash of $$7,200.$ On December $15,$ he sells $100$ of these shares for $$4,100.$

John paid $$1,600$ and $950$ in CFP and CPA dues in $2023.$ RPL$\text{'}$s policy is to reimburse $50\%$ of such professional dues. RPL reimbursed her $$1,275$ in December, $2023.$

RPL provides its professional employees with a membership in the Local Curling Club. They believe this is a useful venue for entertaining clients of the Company. The cost of this annual membership was $$1,300.$

RPL provides John with a vehicle that was purchased in $2023$ for $$45,200,$ including HST$.$ The vehicle was available to John for all months during the period May $1,2023$ through December $31,2023.$ During this period, he drove the vehicle a total of $52,000$ kilometers $r$ of which $40,000$ were for employment purposes and $12,000$ for personal use. RPL pays all operating and maintenance costs, a total of $$8,900$ for the same period that John used the car. RPL withheld $$110$ per month from her salary to pay for her personal use of the vehicle.

Jonh's new job requires him to meet with clients outside of regular office hours throughout the week. RPL will sign form T$2200$ stating that he is required to pay for certain employment expenses without reimbursement and use a portion of her home for employment purposes.

John has set aside a separate room in his apartment to be used exclusively to meet with clients. He used this office space between May $1$ and November $30,2023.$ This home office occupied $150$ square feet of the $1,250$ square feet available in her apartment. The home office in the residence he moved into on December $1,2023$ will not be available for use until $2024.$ RPL has agreed to let John use head office space as needed during December $2023.$