Rashmika has requested your assistance in preparing her 2023 income tax return and your advice on certain other tax matters. Information regarding Rashmika's financial activities for 2023 is outlined in Exhibit 3-1 Exhibit 3-1 1. In 2023, Rashmika received a salary of $150,000. From her income, GGI deducted income tax of $33,000, $3,754 of CPP, and $1,002 of EI. GGI contributed $700 as Rashmika's premium on a supplementary unemployment insurance plan and paid $1,000 to the Professional Writer's Association of Canada for Ramshika's professional dues that relate to maintaining her professional status, which is a condition of her employment. The company also contributed $5,000 to its registered pension plan on Rashmika's behalf, and Rashmika made a matching contribution of $5,000. GGI also provides Ramshika with $500,000 in life insurance coverage, as well as a supplemental accident and sickness insurance plan. The 2023 cost to GGI for the life insurance coverage was $675, while the cost for the accident and sickness plan was $472. The accident and sickness plan would pay cash benefits due to injury or illness, but it would not pay periodic benefits to replace salary if Rashmika were unable to work. Rashmika does not contribute to the payments for the accident and sickness plan. 2. Much of Ramshika's employment involves remote work and is required by her employer to maintain an office in her home. This home office occupies 18% of the space in her residence and is viewed as her principal place of business/employment. The 2023 expenses associated with this residence are as follows: Electricity $ 4,680 Municipal Property Tax 19,200 Mortgage Interest 12,000 Insurance 3,450 Repairs of roof 4, 970 Lawn maintenance 863 Snow removal 647 Total $ 45,810 3. Ramshika does an extensive amount of travel with location crews for story and feature photo shoots to gain more insight about the stories and locations for each publication. All the travel is incurred while she is away from her employer's head office for at least 24 consecutive hours. According to her employment contract, she is required to pay her own travel expenses. She receives a flat rate monthly allowance of $1,000 to cover her travel expenses. The actual travel expenses for 2023 were as follows: Hotels $ 4,200 Meals while travelling 1, 650 Airline Tickets 2,150 In addition to these expenses, Ramshika used her own automobile, which she purchased many years ago for some of the travel. In 2023, she drove 32, 000 kilometres, with 16,000 of these related to her travel for GGI and the remaining 16,000 for personal use. Operating expenses for the year totalled $ 3,200. GGI has advised her that CCA on the automobile for it year (100% basis) would be $ 4,500 Ramshika received no allowance for the use of her automobile.