In 2022, 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 2022 income for tax purposes. She has provided the following information:

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. Lises 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 $1,100 during the year.

Anita began work in Vancouver in February 2022 as a senior sales associate for a clothing manufacturer. During the year, she received a gross salary of $121,000 as well as selling commissions of $5,000. In addition, on June 30, her employers year-end, she was awarded a bonus of $24,000 payable in 12 monthly instalments of $2,000 beginning July 31, 2022. She contributed $4,100 to the companys registered pension plan, and her employer contributed the same amount. She also paid $3,500 to the Canada Pension Plan and made Employment Insurance contributions of $953.

Anitas 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:

Purchase of computer	$	3,000
Advertising and promotion		2,000
Entertainment:
Meals and drinks		2,200
Golf club dues		2,600
Automobilegas, repairs, and insurance		4,200

Anita uses her own car for business activities. At the end of 2021, the car had an undepreciated capital cost of $20,000. In 2022, she drove the car 30,000 km, of which approximately 14,000 Km 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.

On January 15, 2023, Anita contributed $7,700 to an RRSP. On the same date she contributed $4,400 to a TFSA. For the 2021 taxation year, her earned income was $63,889. In 2021, the combined (employer and employee) contribution to her employer RPP was $6,500.

Anita drove herself and her two children from Toronto to Vancouver. The 4,400-Km trip took five days and cost $400 for gasoline, $480 for accommodation (four nights), and $500 for meals (five days). As well, she incurred the following relocation costs:

Real estate commission on sale of former home	$	20,900
Moving furniture		15,400
Legal fees to purchase new home		2,000
Legal fees on sale of former home		2,500
Temporary lodging and meals, in Toronto after the sale
of the former home and in Vancouver before taking
possession of the new home (20 days @ $300 per day)		6,000

Her employer, in accordance with company policy, paid her the maximum $11,000 as a partial reimbursement for transporting furniture to Vancouver.

Anita wrote an article on selling strategies in the fashion industry. It was published in a national trade journal and received wide acclaim. In September, she was awarded a $2,100 prize for having written the journals best article of the year.

In January, Anita sold her home in Toronto for $300,000. She had acquired the home in 2019 for $200,000 and had occupied it until the move to Vancouver.

Five years ago, Anita purchased 5% of the common shares of Prentice Ltd. for $20,000. Prentice is a Canadian-controlled private corporation manufacturing specialized furniture. In June 2019, 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 2020 and 2021, she included in her taxable income interest of $1,500 ($750 x 2 y = $1,500) based on the agreed interest rate on each anniversary date. In 2022, she demanded payment of the loan and accrued interest, but the company was unable to pay. The companys 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 2023, Prentice closed operations and declared bankruptcy.

Anita sold the following properties:

	Original cost			Selling price net of disposal costs
4,000 shares of Teulon Ltd. (a public corporation)	$	20,000		$	114,000
Oil painting		800		$	5,000
Commodity futures contract		16,000			30,800

The sale of the commodity futures contract was Anitas second commodity transaction. In 2020, she purchased and sold a similar contract but lost $14,000. She deducted the full $14,000 when computing her 2020 taxable income.

Anita owns a residential rental property in Toronto. She acquired the property in 2021 for $414,000 (land - $54,000, building - $360,000). She incurred a substantial loss in 2021 as a result of an unexpected vacancy. She found a new tenant in 2022. She received gross rents of $47,000 in 2022. Expenses for utilities, taxes, insurance, interest, and maintenance were $47,100 that year. One of the tenants failed to pay their December 2022 rent of $2,100. However, she received that payment on January 20, 2023.

Anita received the following additional amounts:

Eligible dividends from taxable Canadian public corporations	$	6,600
Interest on bank deposits		7,700
Winnings from a provincial lottery		800

Anita hired an investment counsellor. On his 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 $2,100 for his advice.

Anita made donations of $4,000 to registered charities.

During 2022, Anitas 2020 tax return was reassessed. She hired a lawyer to prepare an appeal. The legal fee was $1,300. The appeal was not successful.

Required: For the 2022 taxation year, calculate Anitas net income for tax purposes. Prepare the calculation in accordance with the net income formula, and organize the items of income by the categories described in that formula.