In $2023,$ Anita Poirier was transferred by her employer to Vancouver from Toronto. She has made a number of financial transactions related to the move. Anita has asked you for help in determining her $2023$ income for tax purposes. She has provided the following information. $1.$ Anita is divorced and supports her two children Lise $($aged $17)$ and Randy $($aged $19).$ In the summer, Randy earned net profits of $ $4,000$ as a street vendor. Lise's only source of income was from an investment purchased for her by her mother. The investment, bonds of a Canadian public corporation, paid interest of $ $1,300$ during the year. $2.$ Anita began work in Vancouver in February $2023$ as a senior sales associate for a clothing manufacturer. During the year, she received a gross salary of $ $146,400$ as well as selling commissions of $ $5,000.$ In addition, on June $30,$ her employer's year$-$end, she was awarded a bonus of $ $48,000$ payable in $12$ monthly instalments of $ $4,000$ beginning July $31,2023.$ She contributed $ $5,000$ to the company's registered pension plan, and her employer contributed the same amount. She also paid $$3,754$ to the Canada Pension Plan $($enhanced contributions of $ $631$ included$)$ and made Employment Insurance contributions of $ $1,002.3.$ Anita's employer has certified that she is required to pay some of her own expenses as part of her selling duties. She incurred the following costs. Anita uses her own car for business activities. At the end of $2022,$ the car had an undepreciated capital cost of $ $20,000.$ In $2023,$ she drove the car $30,000$ kilometres, of which approximately $13,000$ kilometres were for personal use. She acquired a computer $($see table$),$ which she uses at home to maintain customer files and industry information. She estimates that $90\%$ of her computer time is employment related. $4.$ On January $15,2024,$ Anita contributed $ $9,400$ to an RRSP$.$ On the same date she contributed $ $5,300$ to a TFSA. For the $2022$ taxation year, her earned income was $ $63,889.$ In $2022,$ the combined $($employer and employee$)$ contribution to her employer RPP was $ $6,700.5.$ Anita drove herself and her two children from Toronto to Vancouver. The $4,400-$kilometre trip took five days and cost $ $600$ for gasoline, $ $480$ for accommodation $($four nights$),$ and $ $500$ for meals $($five days$).$ As well, she incurred the following relocation costs. Her employer, in accordance with company policy, paid her the maximum $ $13,000$ as a partial reimbursement for transporting furniture to Vancouver$\mathrm{.}8.$ Five years ago, Anita purchased $5\%$ of the common shares of a small business corporation, Prentice Ltd$.,$ for $ $20,000.$ Prentice is a Canadian$-$controlled private corporation manufacturing specialized furniture. In June $2020,$ when the company had cash$-$flow problems, Anita lent Prentice $ $10,000.$ The loan was unsecured and payable on demand. Although Anita has received no interest to date, in $2021$ and $2022,$ she included in her taxable income interest of $ $1,500($ $ $750\backslash$times $2$ years $=$$ $1,500)$ based on the agreed interest rate on each anniversary date. In $2023,$ she demanded payment of the loan and accrued interest, but the company was unable to pay. The company's only assets, other than the leased manufacturing equipment, were inventory and receivables, which were pledged on a bank loan; these were insufficient to meet even that obligation. In March $2024,$ Prentice closed operations and declared bankruptcy. $9..$ The sale of the commodity futures contract was Anita's second commodity transaction. In $2021,$ she purchased and sold a similar contract but lost $ $14,000.$ She deducted the full $ $14,000$ when computing her $2021$ taxable income. $0.$ Anita owns a residential rental property in Toronto. She acquired the property in $2022$ for $ $414,000($land $-$ $ $54,000,$ building $ $360,000).$ She incurred a substantial loss in $2022$ as a result of an unexpected vacancy. She found a new tenant in $2023.$ She received gross rents of $ $49,000$ in $2023.$ Expenses for utilities, taxes, insurance, interest, and maintenance were $ $47,100$ that year. One of the tenants failed to pay their December $2023$ rent of $ $2,300.$ However, she received that payment on January $20,2024.11.$ Ar $2.$ Anita hired an investment counsellor. On their recommendation, she used $ $40,000$ of the $ $200,000$ mortgage loan on her new home to acquire Canadian public securities$.$ Her mortgage interest payments totalled $ $22,000.$ She paid the investment counsellor $ $2,300$ for their advice. $3.$ Anita made donations of $ $4,000$ to registered charities.Required: For the $2023$ taxation year, calculate Anita's net income for tax purposes. Prepare the calculation in accordance with the net indParagraph $3($b$)$ Capital gains & Capital losses Paragraph $3($c$)$ Other deductions Y Moving Expenses $($below$)$ Net Income for Tax purposes Moving Expenses: P