In the last $10$ years, Victoria has worked for Alberta co$.$ publicly traded corp. and her $20$X$8$ Net Income for Tax Purposes amounts of $59,480.$ this include employment income $25\mathrm{.}920$ after deduct $2,592$ RPP$,$ interest income $2,222$ non$-$eligible dividends $2,393.$ Also, at the end of $20$X$8,$ her unused deduction room was $7,776$ and her Pension Adjustment for $20$X$8$ was $5,655.$ In $20$X$9$ she receives $77,761$ gross salary of that $67,761$ from reddeer branch and the remaining from Edmonton branch $10,000.$ Her employer deduct and withheld the following:

Federal Income Tax: $11,664$

Canada Pension Plan contributions: $3,110$

Employment Insurance Premiums:

$855$

Registered Pension Plan Contributions: $3,888$

Donation to United Way charity: $622$

Professional Dues: $778$

Contribution to Disability Pension Plan: $900$

Use of business $($employer$)$ vehicle: $1,200$

Victoria employer match contribution of $3,888$ RPP and $900$ to her disability plan. The plan was started $10$ years ago, and the annual premiums never changed $($$$1,800$ a year$),($at Dec $31,20$X$8,$ her accumulated premiums in the plan were $700.$

During $20$X$9,$ she receives $5,184$ from her disability plan, while she is in hospital. Her employer provides her with a car purchased last year for $38,881$ including taxes, the car was available to her for the entire year except for the month of march, she was in hospital for $31$ days in Mar $20$X$9($during that time employer have the keys for the car$).$ During $20$X$9$ the car was driven total of $62,000$ of that $51,000$ km for employment. On April $1,20$X$9$ Victoria receives options from her employer to buy $1,000$ Alberta co$.$ shares at $25$ on that date the company stock price was traded at $30.$ Victoria exercises her option on Sept $15,20$X$9$ when the share price was $40$ On October $10,20$X$9$ she sold those shares for $50$ each and she pays $1,000$ commission for CIBC Investor Edge, to handle this transaction.

Other info:

employment income: $98,177$

property income: $25,149$

taxable capital gain: $28,858$

other deductions: $21,424$

federal tax before credit: $40,380$

Questions:

$1.$ what is victoria$$s business income?