Mr$.$ Jonsson sells a line of computer software for a company in Western Canada. In $2023,$ he was paid a base salary of $ $61$ comma $000$ and received sales commissions of $ $87$ comma $600.$ He did not receive an$$ allowance, nor was he reimbursed by his employer for any of his expenses. During the$$ year, Mr$.$ Jonsson has the following$$ employment$-$related expenses. Where the expenses are: Airline tickets

$$2,260$

Office supplies and shipping expenses

$440$

Purchase of laptop computer

$2,025$

Client entertainment

$1,740$

Cost of new automobile $($not zero$-$emission$)$

$39,000$

Operating expenses of automobile

$10,100$Assume that $ $480$ of the client entertainment represented the cost of Mr$.$ Jonsson's meals with the remaining amounts attributable to clients. Further assume that all of the client entertainment was incurred while more than $12$ consecutive hours away from the municipality where the$$ employer's place of business is located.

The new automobile was purchased on January$5,2023,$ and replaced an automobile that Mr$.$ Jonsson had leased for several years. In $2023,$ Mr$.$ Jonsson drove a total of $58$ comma $000$ kilometres of which $34$ comma $800$ kilometres were for employment purposes and $23$ comma $200$ kilometres were for personal use. The maximum capital cost allowance$($CCA$)$ that could be claimed for the automobile if it was used$100\%$ of the time for employment purposes is $ $15$ comma $300.$

In addition to expenditures to earn employment$$ income, Mr$.$ Jonsson has the following$$ disbursements:

Alberta Blue Cross Medical Insurance Premiums

$$415$

Group Life Insurance Premiums

$715$

Mr$.$ Jonsson indicated that he regularly receives discounts on his$$ employer's merchandise$$ and, during the current$$ year, he estimated that the total value of these discounts was $ $1$ comma $320.$ None of the merchandise was purchased for less than the$$ employer's cost, and none of the retail value of the purchases represented high ticket items.

One of the suppliers of his employer provided Mr$.$ Jonsson with a$$ one$-$week vacation at a northern fishing lodge. The$$ one$-$week vacation had a value of $ $2$ comma $470.$

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Determine Mr$.$ Jonsson's employment income for $2023.$ Ignore all$$ GST$/$HST and PST implications.

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