Eric Fenson is employed as a shipping supervisor. In the evenings and on weekends, he holds a second job as a real estate salesperson for a national real estate firm. His financial information for $2023$ is as follows:

His salary from his day job is $$60,000$ per annum. However, the employer deducts a number of items from his salary, and so his net take$-$home pay is only $$37,844.$ The following amounts were deducted in $2023$:

Income tax $ $13,000$

Union dues $600$

Canada Pension Plan $3,754$

Employment Insurance premiums $1,002$

Registered pension plan contribution $3,000$

Charitable donations remitted to United Way $800$

$ $22,156$

The employer paid the following amounts on behalf of Eric:

Canada Pension Plan $ $3,754$

Employment Insurance premiums $1,403$

Registered pension plan $3,000$

Group term life insurance premiums $($$$50,000$ coverage$)1,200$

$ $9,357$

Eric used the employer$$s summer camp for a one$-$month holiday and paid the employer $$200$ rent. When not being used by employees, the summer camp is rented for $$600$ per month.

Although Eric owns his own automobile, he is provided with a company car. The company purchased the car for $$35,000.$ During the year, he drove a total of $24,000$ kilometres, of which $16,800$ kilometres were for personal use. The employer also paid all of the operating costs, which amounted to $$3,000.$

During the year, he attended a conference in Toronto. His spouse travelled with him at the company$$s expense $($$$1,000).$

The employer permits staff to purchase merchandise from its retail outlet at the company$$s cost$.$ During the year, Eric purchased for $$800$ merchandise with a retail value of $$1,200.$

As a real estate salesperson, Eric earns a base salary of $$8,000$ and receives commissions of $$7,000.$ In relation to his real estate work, he incurs the following expenses:

Dues to a local real estate association $ $400$

Fee for a three$-$day seminar on how to be an effective salesperson $3,000$

Advertising$$calendars and pens $1,700$

Automobile operating costs $4,000$

Promotion $($meals and drinks for clients$)2,800$

Personal meals $($during in$-$town business$)400$

Purchase of a cell phone $600$

Basic cell phone plan $(30\%)240$

Eric uses his own automobile for his real estate activities. The car has an undepreciated capital cost for tax purposes of $$10,000.$ During the year, he drove a total of $30,000$ km$,$ of which $27,000$ was related to selling real estate. His employer provides him with a monthly car allowance of $$200($$$2,400$ per year$).$

Required:

Determine Eric$$s employment income for tax purposes for $2023.$