Grinchs income for the year is as follows:

Salary gross	$84,000
Less: CPP and El contributions	(3,609)
Add: bonus based on his sales volume	10,000
	$90,391

The costs of travel, wholly related to work, are as follows (he now has a 44):

Gas, oil, and maintenance	$6,000
License and insurance	2,000
	$8,000

He has discovered that he drives mostly for work. During this year, he has driven 34,000 km for work and only 6,000 km for personal use. The company leased his 44 from the Whos on January 1, 2019, for $900 per month, plus GST for a total of $945 (there is no HST where he lives in Nunavut); annual total of $11,340 which excludes insurance of $1,200. The manufacturer's suggested list price for the vehicle was $33,000. The operating cost for the year paid directly by the employer was $4,000 including GST but excluding parking. Grinch reimbursed the employer 5 cents for every kilometre of personal use. Additional costs of travel while away from the area of Who-ville are train fare ($2,500), accommodation ($2,000), and meals ($3,000).

The company does not give him an office, as he is out selling every day. He has partitioned a work space in his cave atop the mountain overlooking Who-ville, which he uses for his office. The office space takes up about 20% of the cave and is used for no other purpose, except when his dog Max gets into it and makes a mess.

The costs associated with his cave are as follows:

Wood fuel for the stove	$ 3,000
Satellite phone service-monthly link-up charge (too remote for wires)	5,000
Mortgage interest	6,000
Long distance calls for work	1,000
Property taxes (to the Whos of course)	2,000
Computer equipment needed for work	2,500
General upkeep and maintenance	5,000
Contents and property insurance (mostly garbage)	100
Supplies for the office	400
	$25,000

Under the Grinchs contract of employment he is required to pay all of his own employment-related expenses, as well as the costs to maintain his own office. He regularly travels out of the Who-ville municipality on employment-related matters.

Required:

1)Compute the Grinchs income from employment. Show/support any computations whether or not relevant to your final answer.

2)For items excluded from your calculation, describe why you excluded them.