On January $2,2023,$ Ms$.$ Shirley Kantor moves from London, Ontario, to Thunder Bay, Ontario, in order to begin employment with Northern Enterprises Ltd$.($NEL$).$ Her salary for the year was $$142,000.$ NEL withheld the following amounts from her earnings:

Federal and Provincial Income Tax $$32,500$

Registered Pension Plan $($RPP$)$ Contributions

$($NEL Makes a matching contribution$)3,200$

EI Premiums $1,002$

CPP Contributions $3,754$

United Way Donations $450$

Professional Association Dues $1,250$

Other Information:

Shirley's moving expenses total $$6,800.$ NEL reimbursed Shirley for $100\%$ of these expenses.

For the $2023$ year, Shirley was awarded a bonus of $$32,000.$ Of this total, $$25,000$ was paid in $2023,$ with the remainder of $$7,000$ paid in January of $2024.$

NEL provided Shirley with an automobile to be used for employment purposes and paid all of the operating expenses which totaled $$8,100$ for $2023.$ The cost of the automobile was $$39,550,$ including HST of $$4,550.$ The automobile was available to Shirley through all of $2023.$ She drove a total of $63,000$ kilometers of which $8,000$ were for personal use and $55,000$ for employment purposes.

In negotiating her employment with NEL, Shirley had asked for a $$50,000$ interest free loan as one of her benefits. NEL's human resources department indicated that the CEO would not approve any employee loans. However, they agreed to advance $$50,000$ of her $2024$ salary November $1,2023.$ Shirley accepted.

In her employment related travels, Shirley has accumulated over $100,000$ Aeroplan points. In $2023,$ she and her partner Diane used $50,000$ of these points for a weekend flight to New York City. If she had purchased them, the tickets would have cost $$940.$ The accumulation of the points is not considered an alternative means of remuneration.

NEL provided Shirley with the following additional benefits:

Clothing allowance $$4,800$

Squash Club membership $($No Employment Related Use$)2,800$

Financial Advisor Fees $1,200$

Shirley's previous employer was a CCPC$.$ In $2022,$ she was granted options to buy $500$ of the company's shares at $$20$ per share. This option price was higher than the estimated FMV of the company's shares at the time the options were granted. On January $2,2023,$ Shirley exercised these options. At this time the FMV of the shares was $$28$ per share. Shirley immediately sells the shares for $$28$ per share.

Shirley was required by her employer to purchase a laptop computer to be used for employment purposes. At the beginning of $2023,$ she purchased the laptop for $$1,356,$ including HST of $$256.$ In $2023,$ she spent $$150$ for computer related supplies.

Shirley is required by the terms of her employment contract to maintain her professional status.

Required: Determine Shirley's $2023$ employment income.