Daisy Cheng is a widow and employed by a publicly traded corporation and her $2023$ salary is $$90,000.$ In addition to the salary, Daisy also received the following payment from her employer:

Bonus $$8,000$ received on December $31,2023$

$$5,000$ to be received on January $15,2024$

Commission $$20,000$ received on December $15,2023$

The information related to Daisy's employment is as follows.

$$ The employment related withheld amount in $2023$

EI premiums $ $1,002$

CPP contribution $3,754$

Federal Tax $13,800$

RPP contribution $7,400$

Charitable Donation $1,000$

$$ Daisy has an employment contract with the employer that requires her to pay for her own sales related expenses and does not receive allowance from her employer.

In $2023,$ Daisy$$ incurred and paid the following expenses:

Advertising $$5,000$

Client entertainment $10,000$

Travel Costs $11,000$

$$ Daisy was enrolled in a marketing course and an Excel course by her employer, who covered the total tuition cost of $$3,000$ due to her increased responsibilities.

$$ Daisy was granted options to buy $2,000$ of the company$$s shares at $$45$ per share. The option price was the same as the fair market value at the time the options were granted in January $2021.$ On July $15,2023,$ Daisy exercised these options to purchase $1,500$ shares. At this time, the fair market value of the shares was $$48$ per share. Daisy sold the shares immediately.

Other economic activities related to Daisy:

$$ Daisy owned two residential rental properties. Both properties are in separate Class $1.$

At the beginning of the year Property A has a UCC of $385,000$ and Property B has a UCC of $400,000.$ In $2022$ Daisy added major capital improvements to Property B for a cost of $$25,000$ and sold Property A during the year for $$410,000($the capital cost of the building was $$400,000).$

Property B earned net rental income $($before consideration CCA$)$ of $$4,000$ and property A had a net rental loss of $$8,000.$

$$ Daisy received $$1,200$ in dividends from her investment in shares of a Canadian public corporation.

Other information related to Daisy

$$ Daisy$$s mother, who is $70$ and physically infirm, lives with her. Her mother has a net income of $$8,000.$

$$ Daisy received a $$50,000$ life insurance payment from her husband's insurance company and a $$25,000$ death benefit from her husband's employer in $2023$ following his passing on November $20,2022.$

$$ Daisy has a $4-$year$-$old son. Daisy placed him in a daycare close to her work so that she could pick him up after finishing work. She paid a total of $$5,500$ for childcare in $2023($Assuming Daisy's earned income is $$112,500).$