Charlotte has asked you to prepare her $2023$ income tax return. At a recent meeting, you gathered the information provided in Exhibits I and II$.$

Work at Roadhouse and Law Practice $(2023)$

Charlotte's salary to June $30$ was $$90,000.$ From this, Roadhouse deducted EI and CPP of $$4,756($includes CPP enhanced contributions of $$631),$ income tax of $$21,000,$ and $$400$ for Charlotte's portion of the private group medical insurance premium. An additional premium of $$400$ was paid by Roadhouse. Also, Roadhouse paid the $$800$ premium for Charlotte's group term life insurance coverage of $$100,000.$

On June $30,$ Charlotte returned the company car that Roadhouse had provided her. The car cost $$32,000,$ and Roadhouse's undepreciated balance was $$18,000.$ Roadhouse also paid the operating costs for the car, which amounted to $$2,100.$ Charlotte drove her car $16,000$ kilometres, of which $12,000$ kilometres were for business use.

Charlotte travelled by air when working for Roadhouse. Charlotte used her personal credit card and accumulated frequent flyer points. She was reimbursed by Roadhouse for travel costs. In March, she and her partner used some of her accumulated frequent$-$flyer points to obtain free airline tickets for a vacation. As a result, they each saved the $$800$ airfare.

In $2021,$ Charlotte borrowed $$60,000$ from Roadhouse. She paid interest at $1\%$ on the loan. Charlotte used the borrowed funds for the down payment to purchase a rental property. Charlotte repaid the loan on June $30$ when her employment ended. $[$Assume CRA's prescribed interest rate for taxable benefits was $3\%$ throughout $2023].$

On June $30,$ Charlotte sold $500$ shares of Roadhouse Ltd$.$ for $$20$ per share to the company's controlling shareholder. Roadhouse issued the shares to Charlotte at $$10$ in $2020.$ At that time, the shares were appraised at $$12.$ Roadhouse Ltd$.$ is a Canadian$-$controlled private corporation. At the time of the share sale, all of Roadhouse's assets were being used in an active business.

Charlotte began practising law from her home office on July $1$ and registered for HST$.$ She purchased the client list and files of a retiring lawyer for $$50,000.$ She also purchased a computer for $$4,000$ and a legal library for $$5,600.$

On July $4,$ Charlotte purchased an automobile for $$64,000$ plus HST$.$ She used the car $60\%$ of the time for her law practice.

For the six months ended December $31,2023,$ the financial statements of Charlotte's law practice showed a profit of $$164,000.$ The gross revenue of $$194,000$ consisted of the following.

$\backslash$table$[[$Fees billed and received,$$170,000$