Malia Garcia is a professional engineer. In $2023,$ she sold her consulting business in Hamilton, Ontario, and moved to Vancouver, British Columbia, where she was employed by an equipment$-$manufacturing business. The following financial information is provided for $2023.$

Malia began her employment on February $1,$ and during the year, received a salary of $$99,000,$ from which the employer deducted income tax of $$25,000$ and El and CPP of $$4,756.$ In addition to her salary, Malia earned a commission of $1\%$ of sales obtained by salespeople under her supervision. At December $31,$ these sales amounted to $$1,000,000,$ for which she had received $$6,600$ by the end of the year, with the balance received in January $2024.$

Malia also receives an annual clothing allowance of $$1,700.$ During the year, she spent $$1,800$ on clothing for work

Malia's employer does not have a company pension plan; instead, the employer contributed $$14,300$ directly to her RRSP$.$

In December, Malia received a payroll advance of $$3,300$ against her January $2024$ salary to help fund a family holiday

Malia is required to use her automobile for employment purposes and to pay certain other employment expenses. She incurred the following costs:

$\backslash$table$[[$Meals and drinks for customer entertainment,$$1,800$