Billy Bremner is a certified professional accountant who operates Bremner Accounting and Tax Services out of the basement of his home. His home address is 967 Major Street Vaughan ON L4T 7T2.

He has asked you to help him prepare the T2125 for his 2019 personal tax return and has provided you with the following details regarding his business revenues and expenses for 2019:

Item		Amount
Professional income		$85,000
General Expenses:
	Advertising expense		1,500
	Bad debts expense		350
	Insurance expense		575
	Interest and bank charges expense		360
	Business taxes, licenses & memberships expense		1,150
	Office expenses		700
	Office stationery expense		500
	Legal and accounting expense		2,350
Billy acquired a Lexus IS 300 RWD for personal and business use on March 22, 2019. The car cost him $46,386.50 ($41,050 + HST).
He drove the car 19,640 kilometers during the year, of which 7,856 were for personal use.
His total motor vehicle expenses not including CCA, were as follows:
	Fuel		2,357
	Repairs and maintenance		500
	Insurance		1,500
	License and registration		120
	Interest on car loan		628
	Car washes		135
	Parking		340
Home office expenses:
	Property tax		7,500
	Utilities		2,150
	Insurance		600
	Mortgage interest		16,200
Business use of home:		16.67%

Business portion 33.33 square metres

Entire home 200 square metres

In addition to the above home office expenses, Billy purchased the following items for use in his home office:

Desk	$ 945
Chair	425
Bookshelf	690
Laptop	2,450
Printer	825
Software	1,815

REQUIRED:

Calculate and input all information required to complete the T125, Statement of Business Income and Expenses for Billy Bremners 2019 personal tax return.