Mary was employed throughout 2022 as a real estate salesperson. In 2022 she earned a base salary of $12,000 and received commissions of $15,000. Her employer deducted the following amounts from her salary and commissions: Income Tax $ 2,000 Canada Pension Plan (CPP) 1,225 Employment Insurance (EI) 395 In relation to her real estate work, she incurred the following expenses in 2022: Dues to a local real estate association $ 600 Real estate training 3,000 Capital Cost Allowance on her car relating strictly to employment 1,500 Automobile operating costs 5,000 Promotion (meals and drinks for clients) 7,600 Personal meals (during in-town business) 400 Long Distance Charges 100% related real estate sales 600 Purchase of a computer 2,500 Office supplies 600 Mary uses her own personal automobile for her real estate activities. During 2022, she drove a total of 20,000 km, of which 17,000 km were related to selling real estate. Her employer provides her with a monthly car allowance of $400 per month. Mary also has a full-time job as a site supervisor for a large public construction company. She has worked at this company since 2020. Her financial information for all of 2022 is as follows: Salary from her supervisory position is $60,000 per annum. Her employer deducted the following amounts from her salary in 2022: Income tax $11,000 Union dues 400 Canada Pension Plan (CPP) 3,500 Employment Insurance premiums (EI) 953 Registered pension plan contribution 2,000 Charitable donations remitted to United Way 800

The employer paid the following amounts related to Mary: Canada Pension Plan $3,500 Employment Insurance premiums 1,334 Registered pension plan contribution 3,000 Wedding gift of a gift card to Amazon 1,500 Although Mary owns her own automobile, she is provided with a company car which the company leases for $600 (including all taxes) per month. During the year, she drove a total of 34,000 km., of which 10,800 km. was for business use. The employer also paid operating costs, which amounted to $6,000. Her company also had a stock option plan. In 2021 she was granted an option to purchase up to 2,000 shares of the public company where she worked for $12.00 per share. The shares were trading for $12.00 per share when the option was granted. On June 15, 2022, Mary exercised her option and purchased 1,000 shares of her company when the shares were trading for $32.00 per share. Mary sold 500 of the shares for $50.00 a share on December 15, 2022. Marys employer also paid the $800 fee for a membership at the local recreational facilities which the employer has a contract with and which is available to all employees. During the year, she attended a conference in Toronto. Her partner travelled with her at the companys expense and went sight-seeing while the conference was on. The cost for the partner to attend was $1,500. Required: 1) Determine Marys employment income for tax purposes for 2022. 2) Provide rationale for any amount(s) excluded from your calculation of employment income