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 $2024$ $$185,0004,000$ Proceeds received from sale of $100$ shares of stock $($representing less than $1\%$ of all shares$)$ acquired under the employee stock option plan at an option price of $$10$ per share $($when she was granted the option in $2019,$ the fair market value of the stock $1,500$ was $$12$; when she exercised the option in $2019,$ the fair market value was $$13)900$ Membership fees paid by Ms$.$ Emily to athletic club Birthday gift paid in cash under company policy and deducted by employer $200$ 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 $2,050$ Calculate the net employment income for Ms$.$ Emily for $2023.$ Comment on any item excluded from the calculation. $(7$ marks, $9$ minutes$)$