It is February 2022, and you have just finished meeting with Cassandra, who lives in Kelowna, British Columbia. Cassandra requires help in determining her net employment income for tax purposes. Her employer provided her with a vehicle beginning in March 2021. Cassandra provides you with the following information for 2021: Salary received during the year Benefits paid for by employer: Premiums for Cassandra's private health and dental benefits Group long-term disability insurance with wage-loss protection, benefits to be paid on a periodic basis Group term life insurance (Cassandra is beneficiary of policy) Financial planning - one meeting per year for each employee Gift to Cassandra provided on her birthday (a watch) Total of all lease payments on the company car (March to December, $750 per month) Other car operating costs (maintenance, fuel, insurance) Total kilometres driven Personal kilometres driven Cassandra's payment to her employer for personal use of the vehicle within 45 days of the year end $130,000 2,000 500 960 1,000 900 7,500 1,500 40,000 km 15,000 km 1,600 Cassandra has notified her employer that, if she is eligible, she will elect to use the "lesser of" calculation for the operating cost benefit on the vehicle. Required: a) Determine Cassandra's net employment income for tax purposes for 2021. Ignore GST/HST. b) List all items excluded from your net employment income calculation and explain why the item has been excluded. Show all your calculations