Mariah Holt, a management consultant, provided you with the following statement for the year ended December 31:

Fees received (gross)	$145,000
Salaries and Benefits Expense	55,500
Liability Insurance Expense	5,000
Office Expense	1,200
Office Equipment	1,000
Automobile Expenses	1,000
Interest Expense (a loan for business use)	10,500
Professional Courses	1,400
Beginning Undepreciated Capital Cost:
Automobile (class 10.1)	20,000
Office Equipment	30,500

For the year Mariah drove her car 30,000 kilometers, of which 15,000 kilometers were driven for business purposes. Mariah and her sister purchased a commercial rental property on December 5. The cost of the property was as follows:

(1) Land $950,000;

(2) Building $500,000; and

(3) Furnishings $3,000

The rental income and expenses for the 26 days were as follows:

(i) Rent $24,000;

(ii) Operating Expenses $20,000; and

(iii) Interest Expense $6,250

Mariah, a single parent of two children aged three and five, paid $800 per month to a babysitter to care for her two children in her home. In January, Mariah had purchased her first home for $415,000 and paid $1,900 to move 45KM closer to her consulting office. She withdrew $20,000 from her RRSP under the Home Buyer's Plan.

Mariah has asked you to:

(a) Calculate her net income for the taxation year.

(b) Identify any area of her income that may be controversial, particularly with the CRA.