It is now January 3, 2023. You, CPA, will be meeting with a new client, Amandeep Kaur. Amandeep requested you to prepare her 2022 personal tax return. After a meeting with Amandeep, you have obtained the following information: 1) Amandeep worked as a Human Resource Manager in a Canadian-controlled private corporation. For the calendar year 2022 , her gross employment income was $130,000. option and acquired 100 shares in 2019. In December 2022, Amandeep sold all the shares for $40 per share. 3) Amandeep owns shares of both public and other private corporations and during the year, she received the following dividend income: - $1,200 of eligible dividend from taxable Canadian-controlled private corporations; - $2,000 of dividend from a taxable Canadian public corporation; and - $1,800 of foreign dividends. The $1,800 is the net amount after the foreign country withheld $350 in foreign tax. 5) Amandeep has 2 rental properties. The gross rental income for the year 2022 was $30,500. However, she has incurred cash expenses for property taxes, maintenance, interest, and insurance of $15,600. She has been taking CCA deduction against his rental income. She has provided you with the following information: In vecember ULL, Amanaeep sola rroperty # I Tor $4UU,UUU 6) She disposed many of her personal properties. You complied the following list as she provided you the items that she sold: 7) Amandeep informed you that she bought 20% shares of a small business corporation for $16,000. However, the company filed bankruptcy in 2022 and Amandeep was not able to recover any of her investment. Required: Calculate Amandeep's net income for tax purposes for the 2022 taxation year in accordance with the aggregating formula of Section 3 of the Income Tax Act