John Doe works with a Canadian public corporation. He provided you with the following information for the 2022 year.

Gross salary $76,000

Bonus (only half was paid in 2022, the other half to be paid in 2023) 16,800

Withholdings from Johns employer from his gross salary are as follows.

Federal Income Tax 13,000

EI Premiums 953

CPP Contributions 3,500

RPP Contributions 4,200

Deduction for Non-Business Use Of Company Car 1,300

Union Dues 245

Various Donations 800

Additionally, John provided you the following notes:

a. John was granted stock options to acquire 500 shares at a price of $32.00 per share 2 years ago. On the options grant date, the shares were trading at $28.00 each. John exercised these options on March 23, 2022, at the time when the shares were trading at $35.00 each. John didnt sell the shares in 2022.

b. Johns employer leased a car for him at a monthly cost of $725, ignore GST and PST. During 2022, John drove the car for 34,000 kilometers, out of which, 28,500 kilometers were for employment. The car was available to him for 10 months during 2022.

c. Johns employer granted him a 5-year, zero interest loan of $185,000 on July 1, 2022 when open 5-year mortgage rate was 5 percent, to assist him in house purchase. The prescribed rate was 2 percent on July 1, 2022. Please use the number of days for the interest calculation.

Required: Calculate John's net employment income for the taxation year of 2022. Please round to the nearest dollar.

Supporting Calculations Below (indicate which item # the calculation rela