For the past five years, Mr. Brooks has been employed as a financial analyst by a large Canadian public firm located in Winnipeg. During 2020, his basic gross salary amounts to $63,000. In addition, he was awarded an $11,000 bonus based on the performance of his division. Of the total bonus, $6,500 was paid in 2020 and the remainder is to be paid on January 15, 2020. During 2020, Mr. Brooks employer withheld the following amounts from his gross wages: Federal Income Tax $3,000 Employment Insurance Premiums 856 Canada Pension Plan Contributions 2,898 Registered Pension Plan Contributions 2,800 Donations To The United Way 480 Union Dues 240 Payments For Personal Use Of Company Car 1,000 Other Information: Due to an airplane accident while flying back from Thunder Bay on business, Mr. Brooks was seriously injured and confined to a hospital for two full months during 2020. As his employer provides complete group disability insurance coverage, he received a total of $4,200 in payments during this period. All of the premiums for this insurance plan are paid by the employer. The plan provides periodic benefits that compensate for lost employment income. Mr. Brooks is provided with a car that the company leases at a rate of $678 per month, including both GST and PST. The company pays for all of the operating costs of the car, and these amounted to $3,500 during 2020. Mr. Brooks drove the car a total of 35,000 kilome- tres during 2020, 30,000 kilometres of which were carefully documented as employment- related travel. While he was in the hospital (see Item 1), his employer required that the car be returned to company premises. In order to assist Mr. Brooks in acquiring a new personal residence in Winnipeg, his employer granted him a five year, interest free loan of $125,000. The loan qualifies as a home reloca- tion loan. The loan was granted on October 1, 2020, and, at this point in time, the interest rate on open five year mortgages was 5 percent. Assume the relevant ITR 4301 rate was 2 percent on this date. Mr. Brooks purchases a house for $235,000 on October 2, 2020. He has not owned a home during any of the preceding four years. Other disbursements made by Mr. Brooks include the following: Advanced financial accounting course tuition fees $1,200 Music history course tuition fees (University of Manitoba one week intensive course) 600 Fees paid to financial planner 300 Payment of premiums on life insurance 642 Mr. Brooks employer reimbursed him for the tuition fees for the accounting course, but not the music course. Required: Calculate Mr. Brooks net employment income for the taxation year ending December 31, 2020