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: 1. His salary from his day job is $66,000 per annum. However, the employer deducts a number of items from his salary, and so his net take-home pay is only $43,444. The following amounts were deducted in 2023 : The employer paid the following amounts on behalf of Eric: Eric used the employer's summer camp for a one-month holiday and paid the employer $220 rent. When not being used by employees, the summer camp is rented for $700 per month. Eric used the employer's summer camp for a one-month holiday and paid the employer $220 rent. When not being used by employees, the summer camp is rented for $700 per month. Although Eric owns his own automobile, he is provided with a company car. The company purchased the car for $39,000. During the year, he drove a total of 24,000 kilometres, of which 18,000 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 ($1,100). The employer permits staff to purchase merchandise from its retail outlet at the company's cost. During the year, Eric purchased for $900 merchandise with a retail value of $1,200. 2. As a real estate salesperson, Eric earns a base salary of $9,000 and receives commissions of $6,000. In relation to his real estate work, he incurs the following expenses: Eric uses his own automobile for his real estate activities. The car has an undepreciated capital cost for tax purposes of $11,000. During the year, he drove a total of 30,000km, of which 27,000 was related to selling real estate. His employer provides him with a monthly car allowance of $220 ( $2,640 per year). Required: Determine Eric's employment income for tax purposes for 2023. 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: 1. His salary from his day job is $66,000 per annum. However, the employer deducts a number of items from his salary, and so his net take-home pay is only $43,444. The following amounts were deducted in 2023 : The employer paid the following amounts on behalf of Eric: Eric used the employer's summer camp for a one-month holiday and paid the employer $220 rent. When not being used by employees, the summer camp is rented for $700 per month. Eric used the employer's summer camp for a one-month holiday and paid the employer $220 rent. When not being used by employees, the summer camp is rented for $700 per month. Although Eric owns his own automobile, he is provided with a company car. The company purchased the car for $39,000. During the year, he drove a total of 24,000 kilometres, of which 18,000 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 ($1,100). The employer permits staff to purchase merchandise from its retail outlet at the company's cost. During the year, Eric purchased for $900 merchandise with a retail value of $1,200. 2. As a real estate salesperson, Eric earns a base salary of $9,000 and receives commissions of $6,000. In relation to his real estate work, he incurs the following expenses: Eric uses his own automobile for his real estate activities. The car has an undepreciated capital cost for tax purposes of $11,000. During the year, he drove a total of 30,000km, of which 27,000 was related to selling real estate. His employer provides him with a monthly car allowance of $220 ( $2,640 per year). Required: Determine Eric's employment income for tax purposes for 2023