Mr. Ahmad Sciorra is required by his employer to use his own automobile in the performance of his employment duties. His total automobile expenses for the year, including lease expenses, are $11,400. To compensate him, his employer provides a flat-rate annual allowance of $12,800. In 2023, he drove a total of 48,410 kilometres, of which 19,860 were employment related and 28,550 for personal use. Determine the impact of the allowance and automobile related expenses on his 2023 employment income