Ms$.$ Texi is employed as an internal auditor of Uncle Stan's Enterprises Limited, a Canadiancontrolled private corporation. She is provided with a car owned by the corporation to allow her to travel to the various plants and offices of the firm. An amount is withheld from her salary for the personal use of the car, which amounts to $30\%$ of the $30,000$ total kilometres driven in the year.

Ms$.$ Texi presents you with the following notes for the year $2023.$

$($original capital cost in November $2022$ of $$32,000,$ plus $13\%$

HST; capital cost allowance claimed by company in $2022$ of

$$7,650$; operating costs paid by employer for $2023$ of $$9,575,$ including HST$)$

Payment received from group disability plan while disabled by

$3,750$