Isabel Lexington as established frereell as a very effective sales representative for products related to software and professional development services. While stre he worked independently for a number of years, ane has received two very attractive offers of employment at different companies. Both of these offers would require the. she begin work on January 2, 2021. Compary pha This affe" would arov da her with a fixed salary of $225.000 per year thro comissions on her sales. The employer would provide an allowance of $30.000 per year to cover folel, meals, and siline custs. The employer beleves lla. Ilie CRA will consicer this allowance to be reasonable in the circumstances. With respect to acvertising and promotion axpensas, no allowance or rambursement would be provided Ihis employer would prune her w Lame wich would be casce at a cost of $850 per month. ncuding a $75 per mar payment for insurance. The employer will pay all of the operating custs of the auroie. This employer would provide her will a $200,000 interest free loan Ital she will use to purchase investments. The loan will have to be resic aller five years. Compary sta This offer woud aravida her with a fixed salary of $175.000 per year, pus a commission on all of Iresa es Me. Lexingtones.mates tha: for 2021. carmiss une will total $85,000. The over would reimburse her foal, real, and siline cusls. With respect to adverteing and promotion expenses, no allowance or reimbursemen: would te provided I he amp ayer wil net prov da her with an automatile but will provide her we anal for using her own autorroic of 1.500 per month. Ms. Lexington estimates that for 2021 th: total costs associated with driving her ow automobile will be as folows: Operating Coete $10,800 CCA 1.500 Financing Costs 1.800 Total $16,300 Other Information The following information saaplicable to sitter of the alternative afters 1. She estimates that her employment related expenses curg 2021 would be as follows: Travel Cuete (otel and Arine Costs) Travel Coete (Meae) Advertising and Paintin 3-8.000 8,500 23,000 2. Wheller is the employer's automooie or her own suomosile, she would use the car throughout 2021. She expects to drive this venice a tocal of 53,003 kilometers during 2321, with 37.000 of these kilometers for employment purpoees and 16.030