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You, a CGA, are given the following information regarding Stan Lowe. a. Stan Lowe is 49 years old and is married to Chrissy. Stan has been employed by DeFiasco Ltd. for a number of years as an engineer. His salary for 2013 was $168,898 as shown on his T4: Amounts paid by DeFiasco Ltd. on behalf of Stan and not included on his T4 are as follows: Employer premium contributions to a private drug and extended health care plan Employer contributions to the company's Registered Pension Plan Reimbursement of Stan's golf club dues (including taxes) $ $ 1,800 675 $ 500 DeFiasco Ltd. provided Stan with an automobile and paid the operating costs for the entire year, totalling $4,250. DeFiasco Ltd. purchased the automobile on January 1, 2013, at a cost of $14,000 including taxes. In 2013, Stan drove 22,000 kilometres, 16,000 of which were for personal use. In 2013, his wife travelled with him to Calgary when Stan attended a fiveday seminar for engineers. DeFiasco Ltd. reimbursed him for the full cost of $8,000. Of this amount, $1,200 including taxes was for expenses incurred by his wife. a. Calculate Stan's total employment income under ITA sections 5 to 7 for 2013. (7 marks)