e car was $1,600. The amount of capital cost allowance on the car relating strictly to employment income is $2,000. The total kilometers you drove from September 1 to December 31, 2020 is 12,500 of which 5,000 are personal kilometers. Your net pay for the year was $16,520. Your T4 slip indicated: Gross Salary 4,000 Commissions 18,000 Bonus 300 Employment Insurance Premiums ( 356) Canada Pension Plan Contributions ( 944) Charitable Donations ( 280) Income Tax Deducted (4,200) To earn commission income you paid the following: Meals and entertainment 2,300 Client promotional material 1,500 Top Corp. paid the airfare and accomodation for you and your partner to attend a conference in New York City. The trip cost Top Corp. $800 for each of you (a total of $1,600). Top Corp. also paid the $400 premium for group life insurance. Required: Calculate Net Employment Income. Show all calculations.