His employer has a policy of giving all employees gifts to promote employee loyalty and help local businesses . During 2017 Jerald received the following gifts : A weekend for him and his wife at a local hotel . The value of this gift was $42 A $400 gift certificate at a local electronics / hardware store . A basket of fruit , nuts , and cheeses , with a value of $225 to During 2017 Jerald purchased tickets to Calgary Flames games for $1 920 . He used these ickets to attend the games with key personnel from important clients . He also purchased tickets to a Montreal Canadiens game in Montreal for $864 . He used these tickets to attend the game with a prospective client located in Montreal Required : Calculate Jerald's minimum net employment income for the 2017 taxation yea Ignore GST and PST considerations