Ms. Matilda Bracken accepted a new position with RPL on May 1, 2022 and as a result she moved from Windsor, Ontario to London, Ontario.

She moves into a new home in London on December 1, 2022.

In order to assist her move, RPL agreed to compensate her for one-half of the $100,000 loss on the sale of her Windsor home. The $50,000 payment was made on December 1, 2022.

What would be the impact on employment income as a result of this transaction?

A.

Decrease in employment income of $50,000

B.

Increase in employment income of $17,500

C.

Increase in employment income of $50,000

D.

Decrease in employment income of $17,500