It is March $2024$ and Allen Marshall has asked you to help him with his $2023$ taxes. During your meeting with Allen you learn the following:

Allen is thirty years old, divorced, and has an eight$-$year$-$old son from his former marriage. He pays $$500$ a month in child support.

Allen lives in City A$,$ where he is a salesman for a large manufacturing plant. He receives a base salary of $$5,000$ per month plus a commission of $1\%$ on the sales he makes in the month. His sales were $$50,000$ every month in $2023.$

Allen moved to City A from City B on December $1$st of $2022$ when he was promoted and transferred with his company to the office in City A$.$ Allen$$s tax deductible moving expenses totaled $$9,500.$ He did not receive a reimbursement from his employer. He was able to claim $$4,500$ of this expense on his $2022$ tax return. Allen took out a $$120,000$ mortgage to purchase his new home. His interest payments were $$8,400$ in $2023.$

In order to perform his work duties, Allen is required to drive his own vehicle and pay for his expenses, for which he is not reimbursed. However, he does receive an allowance of $$450$ each month which is treated as unreasonable for tax purposes. Allen has a car which he uses seventy$-$five percent of the time for business purposes. The undepreciated capital cost of the vehicle at the beginning of $2023$ was $$28,000.$ Total costs to operate the vehicle are $$800$ per month. Interest expense on his car loan is $$200$ per month.

Allen spends $$300$ per month on suits for work. He also updates his cell phone regularly and typically spends $$1,500$ per year on a new phone. Allen$$s cell phone bill is $$80$ per month, of which twenty$-$five percent is for personal use.

Allen takes his files home with him at the end of the day and reviews his sales calls in his home office. He then returns the files to his office at his place of employment in the morning prior to leaving for the day to make sales calls. Allen$$s monthly total expense for his home insurance, property taxes, maintenance, and utilities is $$1,000.$ His home office occupies ten percent of the square footage in his home.

Allen maximizes his RRSP contribution each year. His earned income in $2022$ was $$42,000$ which consisted of $$6,000$ in commissions.

Required:

a$)$ Calculate Allen$$s minimum net income for tax purposes for $2023.$ Use the aggregating formula from Section $3$ of the Income Tax Act.

b$)$ Indicate why any items have been omitted from your calculations.