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.

1. Malia began her employment on February 1, and during the year, received a salary of $119,800, from which the employer deducted income tax of $25,000 and EI 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 $8,000 by the end of the year, with the balance received in January 2024.
2. Malia also receives an annual clothing allowance of $2,100. During the year, she spent $1,800 on clothing for work.
3. Malias employer does not have a company pension plan; instead, the employer contributed $17,300 directly to her RRSP.
4. In December, Malia received a payroll advance of $4,000 against her January 2024 salary to help fund a family holiday.
5. Malia is required to use her automobile for employment purposes and to pay certain other employment expenses. She incurred the following costs:

Meals and drinks for customer entertainment	$	2,200
Golf club dues used to entertain customers		1,400
Travelairfares and hotel lodging		4,000
Purchase of a cell phone		800
Cell phone basic plan (employment related)		1,500
Automobile expenses:
Operating costs		5,100
Parking		130
Interest on car loan		2,900
Purchase of new automobile ( assume HST 13%)		49,250

She used the automobile 75% of the time for business.

1. Malia took advantage of her employers counselling services. She received personal financial planning advice valued at $530, and her 14-year-old son received mental health counselling valued at $800.
2. Malia purchased a new home in Vancouver and incurred qualified moving expenses of $18,000 to transport her family and household effects to Vancouver. Her new employer reimbursed her for $10,000 of these costs and paid her $26,600 for the loss incurred on the sale of her former residence.

Required:

Determine Malias employment income for tax purposes for 2023. The CCA rate for automobiles is 30%, except in the first year when the accelerated rate is 45%.

\begin{tabular}{|l|l|} \hline Salary & \\ \hline \hline Commission received & \\ \hline \hline Clothing allowance & \\ \hline \hline Contribution to RRSP & \\ \hline \hline Payroll advance \\ \hline \hline \\ \hline \hline \\ \hline \hline \end{tabular} \begin{tabular}{|rr|} \hline$ & 119,800 \\ \hline$ & 10,000 \\ \hline$ & 1,800 \\ \hline$ & 17,300 \\ \hline \\ \hline \\ \hline \\ \hline \end{tabular} Sales Person Expenses \begin{tabular}{|l|l|l|l|} \hline & \\ \hline Total expenses related to sales \\ Maximum Expenses related to sales allowed \\ Net Employment Income \end{tabular}