EMPLOYMENT INCOME /CANADIAN TAX RULES- Dan works at Algonquin College as a public relations specialist. His base salary for the year ending December 31, 2022 is $92,000, however he did earn a $4,000 bonus in 2022 which will paid to him on Feb 28 2023. The following lists information about his income and deductions for 2022: For the 2022 taxation year, Dans employer withheld the following amounts from his income: a) Federal Income Tax $24,200 b) Canada Pension Plan Contributions $2,898 c) Employment Insurance Premiums $858 d) Registered Pension Plan Contributions $9.200 e) Donation to registered charity $1,250 f) Union dues $1,100 During the year, his employer also paid the following amounts: a) $9,200 contribution to his registered pension plan b) $735 to a group medical plan c) $800 to a group disability plan d) $650 for a life insurance plan e) $1,200 for Dans professional dues with the Canadian Public Relations Society The following information is relevant to Dan for the 2022 tax year: 1. His employer provided him with a $400 watch as a long-time service award. 2. Dans employer paid $1,200 for Dan to take an art history course at Carleton University. 3. Dan attended a national conference for public relation professionals in October 2022 and paid $2,230 for it. His employer did not reimburse him for this cost, however the College did reimburse him $2,500 for a trip to Victoria for a holiday. 4. Unfortunately, in 2022 Dan had an accident on his way to work. He was in the hospital from November 1 2022 until end of February 2023. The disability plan he pays into paid him $4,000 a month during these four months. Dan has made a total of $1,250 in contributions since joining the plan. 5. During 2022, Dan had access to a College owned car. He often travelled for work and needed a car on a daily basis. The car is leased at a monthly amount of $550 and the employer paid $4,000 of operating costs for the auto during 2022. The car was available to him for the part of the year that he was not in the hospital and he drove it a total of 31,000 kilometers. Of this total, 18,500 kilometers were for travel required in pursuing the business of his employer and the remainder was for personal use. Dan reimbursed the employer $1,200 for the car in December 2022. 6. Algonquin College gave Dan an interest-free personal loan on June1, 2022 in the amount of $50,000. The prescribed CRA rate was 3% for all quarters in 2022, and the loan was still outstanding at the end of 2022. Dan made no repayments to his employer during 2022. Required: Calculate Dans net employment income for tax purposes for the year ending December 31, 2022. If any of the above items do not affect the calculation of net employment income, please enter a description of the item and enter a 0. SHOW ALL WORK.