Irene is a salesperson at Mary Kay Cosmetics. She travels across Canada selling make-up at various trade shows, client / business locations, etc. In 2021, Irene was paid a salary of $15,000 and earned a sales commission of $62,000. She received a flat fee allowance for the vehicle of $2,000. During 2021, Irene made the following employment-related expenditures, for which she has not been reimbursed for from her employer. The employer has signed a Form T2200 certifying that requirement and certifying that no reimbursements are paid for any expenses Irene incurs to earn commissions. Airline Tickets $4,500 Office Supplies $100 Purchase Of Laptop Computer $1,500 Client Entertainment $2,500 (Note 1) Cost Of New Car $35,000 (Note 2) Operating Costs of Car $8,700 which includes the following: o Gas $4,000 o Leasing costs $$3,500 (for the year) o Insurance $1,200 Advertising / Promotional Materials $8,000 Note 1: the expenditure on client entertainment was spent while more than 12 consecutive hours away from the employers place of business. Note 2: during 2021, Irene drove the car a total of 35,000 kilometers, of which 17,000 kilometers were for employment purposes and 18,000 kilometers were for personal use. Note 3: the maximum capital cost allowance for the car (100%) is $$11,500. Irene receives discounts on her employers merchandise (i.e. Mary Kay make-up) when buying make-up for her personal use. During the current year, she estimates that the value of these discounts was $750. This is a great discount (and Irene loves make-up). The amount paid by Irene for her personal make-up purchases cover the cost to Mary Kay. As Irene was the top salesperson of 2021, Mary Kay awarded her with a one-week vacation in Bahamas where she went with her spouse. The cost of the trip to the employer was $3,000. Required: Determine Irenes employment income for the 2021 taxation year. Ignore all HST. Ensure you provide notes for each adjustment (whether it was included or not and why). Scenario 1: Assume that deductions are taken under section 8(1)f.