Fiona worked $as$ a Tax Consultant and earned a salary $of$ $$128,840.$ She was required $to$ meet clients outside $of$ regular office hours throughout the year. $In$ order $todo$ this, Fiona set aside a separate room $in$ her apartment $tobe$ used exclusively $to$ meet with clients from work. The office occupied $150$ square feet $of$ the $1,250$ square feet available $in$ her apartment. Costs related $to$ her apartment during the year were $$2,200in$ monthly rent, $$50in$ monthly hydro bills, and $$400$ for a new food processor. During the year, she also ran her own side business selling handmade greeting cards, which generated revenue $of$ $$10,000$ and deductible expenses $of$ $$2,000.In$ addition, Fiona owned bonds that paid her interest income $of$ $$3,000$ and received spousal support payments from her $ex-$husband $of$ $$350$ per month for nine months $of$ the year. $As$ part $of$ the divorce settlement, Fiona gained possession $of$ a house $in$ Whistler. She rented this out $to$ tourists for much $of$ the year, but failed $to$ charge enough rent $to$ cover her expenses. $As$ a result, she had a net rental loss $of$ $$4,000.In$ addition, $in$ June, Fiona sold some shares $in$ a small public company for proceeds $of$ $$4,200.$ The shares initially cost her $$6,700$