Can anyone help me with these questions please? And can you also a step-by step calculations on how you got the answers and explanations? Thank you. THIS FOR CANADIAN TAXATION LAW

1) During the current year, R received a salary of $120,000. She also earned commissions of $9,000 of which $3,000 was received in the current year. The remaining commissions were paid in January of the following year. What is Rs employment income for the current year?

2) K receives certain employment benefits in addition to a salary. During the current year, her employer paid for the following benefits: Premium of $400 for group sickness and accident insurance coverage, Annual dues of $800 for fitness club membership for personal use, Psychologist fee of $1,200 for mental health counseling for Ks son, and Premium of $600 for a private health services plan. What amount, with respect to the benefits, is included in Ks employment income for tax purposes?

3) Qs employer provided her with the following gifts and awards: Golf shirt with employer logo valued at $35; Weekend at a spa valued at $1,100 as reward for meeting sales targets; Holiday season gift (camera) valued at $250; Gift certificate of $100 to a local restaurant in recognition of her birthday. What amount is included in Qs employment income for tax purposes?

4)Ps employer provided her with the following gifts and awards: Wedding gift (cutlery) - $400; Holiday season gift (art) - $300; Excellence award (gift certificate) - $250; First long service award for 10 years of service (golf clubs) - $1,200. What amount is included in Ps employment income for tax purposes?

5) M is employed in the soft drink industry. In addition to his salary, he enjoyed the following benefits paid for by his employer in the current year: Contribution to company pension plan - $14,000; Premium of $420 paid for group term life insurance coverage of $100,000; Annual public transport bus pass - $500. What amount, with respect to the benefits, is included in Ms employment income for tax purposes?

6) On January 1 of the current year, E received a loan of $200,000 from her employer. The principle is repayable after 5 years. The loan bears interest at 1% per annum, which is paid monthly. The prescribed interest rate was 4% for the first quarter of the year and 5% for the remainder of the year. E used the loan to assist with the purchase of a home. What amount is included in Es employment income for tax purposes in the current year? $ ______ employment income for tax purposes in the current year