Carla Ram is a professional engineer. In 2019, she sold her consulting business in Hamilton, Ontario, and moved to Vancouver, British Columbia, where she was employed by an equipment-manufacturing business. The following financial information is provided for the 2019 taxation year:

1. Ram began her employment on February 1, 2019, and during the year, received a salary of $99,000, from which the employer deducted income tax of $30,000 and CPP and EI of $3,609. In addition to her salary, Ram earned a commission of 1% of sales obtained by salespeople under her supervision. At December 31, 2019, these sales amounted to $1,000,000, for which she had received $6,600 by year end, with the balance received in January 2020. Ram also received an annual clothing allowance of $1,700 to maintain a professional dress standard. During the year, she spent $1,800 on clothing for work.

2. Ram's employer does not have a company pension plan; instead, the employer contributed $14,300 directly to her RRSP in 2019.

3. In December 2019, Ram received a payroll advance of $3,300 against her January 2020 salary to help fund a family holiday.

4. Ram is required to use her automobile for employment purposes and to pay certain other employment expenses. In 2019, she incurred the following costs:

Meals and drinks for customer entertainment

$1,800

Golf club dues used to entertain customers

1,200

Travelairfares and hotel lodging

3,300

Purchase of a cell phone

800

Cell phone billpay-as-you-go plan (employment related)

1,300

Automobile expenses:

Operating costs

4,200

Parking

110

Interest on car loan

2,420

Purchase of new automobile ( assume HST 13%)

40,700

The automobile was used 65% of the time for business.

5. In 2019, Ram took advantage of her employer's counselling services. She received personal financial planning advice valued at $440, and her 14-year-old son received mental health counselling valued at $800.

6. Ram purchased a new home in Vancouver in 2019 and incurred qualified moving expenses of $18,000 to transport her family and household effects to Vancouver. Her new employer reimbursed her for $10,000 of these costs and also paid her $22,000 for the loss incurred on the sale of her former residence.

Required:

Determine Ram'sminimum net income from employmentfor the 2019 taxation year.