Ms$.$ Emily is employed as an internal auditor of Uncle Stan's Enterprises Limited, a Canadian public corporation. She provides you with the following information for the year $2023.$

Total salary

Bonus payable on December $31,2023$ but not paid to Ms$.$ Emily until January $2024$

$$185,000$

Proceeds received from sale of $100$ shares of stock $($representing less than $1\%$ of all shares$)$ acquired under the employee stock option plan at an option price of $$10$ per share

$4,000$

$($when she was granted the option in $2019,$ the fair market value of the stock was $$12$; when she exercised the option in $2019,$ the fair market value was $$13$

Membership fees paid by Ms$.$ Emily to athletic club

$1,500$

Birthday gift paid in cash under company policy and deducted by employer

$900$

$200$

Cost $($including all taxes$)$ to company of her eating lunch once per month in the executive dining room at no charge

$300$

Expenses paid by company for Ms$.$ Emily's husband who accompanied her on an auditing trip to Moosonee

$2,050$

Required: