It is March of $2021$ and you are about to prepare the $2020$ tax return for Chelsea Lee. Your meeting with Chelsea has provided the following information:

Chelsea is thirty years old, divorced, and has an eight$-$year$-$old child from a former marriage. Child support payments from Chelsea are $$500$ a month.

Chelsea lives in Cornwall, and is a salesperson for Tri$-$scope Inc.. The earnings from the job include a base salary of $$6,000$ per month plus a commission of $1\%$ on the sales Chelsea makes in the month, which were $$50,000$ every month in $2020.$

Chelsea moved to Cornwall from Bermondsey on December $1,2019$ due to a promotion with Tri$-$scope. Chelsea$$s tax deductible moving expenses totaled $$9,500,$ and there was no reimbursement from Tri$-$scope. $$4,500$ of this expense was accurately claimed on the $2019$ tax return. Chelsea took out a $$120,000$ mortgage to purchase a new home in Moncton. The total interest payments were $$8,400$ in $2020.$

Chelsea$$s personal vehicle is used to perform the work duties, and Chelsea pays for the expenses with no reimbursement from Tri$-$scope. However, an allowance of $$400$ is received each month which is treated as unreasonable for tax purposes. Chelsea purchased a new car in $2019$ which is used seventy$-$five percent of the time for business purposes. The undepreciated capital cost of the vehicle at the beginning of $2020$ was $$28,000.$ Total costs to operate the vehicle are $$800$ per month. Interest expense on the car loan is $$200$ per month.

Chelsea spends $$300$ per month on fashionable clothing for work, and $$500$ per year on a new cell phone. The cell phone bill is $$80$ per month, of which seventy$-$five percent is for employment use.

Chelsea takes files home from the office at the end of the day and reviews the sales calls in a home office. The files are then returned to the office at Tri$-$scope in the morning prior to leaving for the day to make sales calls. Chelsea$$s monthly total expense for the home insurance, property taxes, maintenance, and utilities is $$1,000.$ The home office occupies ten percent of the square footage in the home.

Chelsea maximizes RRSP contributions each year. The $2019$ Notice of Assessment showed RRSP room of $$12,000.$ Earned income was $$42,000$ in $2019$ which consisted of $$6,000$ in commissions. Tri$-$scope does not have a registered pension plan. CPP for enhanced contribution is $$166.$

Required:

A$.$ Calculate Chelsea$$s minimum net income & Tax for tax purposes for $2020.$ Use the aggregating formula from Section $3$ of the Income Tax Act to show your answer $(40$ marks$).$

B$.$ Indicate why any items have been omitted from your calculations $(10$ marks$).$

$($Work must be shown for marks to be awarded.$)$