On January 2, 2018, Mary Brown was transferred from Vancouver to Kingston by her employer to accept a position as sales manager with FWT Limited. She was employed there until March 31, 2018. Details of the 2018 T4 from FWT Limited were as follows:

Gross earnings $ 12,500.00

Less: deductions withheld at source

CPP contributions 445.50

EI premiums 203.75 Income tax withheld 4,750.00

RPP contributions 625.00

When Mary arrived in Kingston, she and her family were unable to find a house to purchase until February 1, 2018. FWT Limited provided an apartment for her and her family for the month of January at no-charge. The fair rental value of the apartment was $1,200.00 (per month).

FWT Limited also reimbursed her for moving costs in the amount of $4,500.

Mary was required by the terms of her employment contract to provide her own vehicle for business use. She leased a car for the three-month period at a cost of $960 (includes HST) per month. This amount does not include insurance. She drove the car a total of 9,000 kilometers of which 7,200 kilometers were for business use. Mary paid the total operating costs in the amount of $950. FWT Limited paid her a vehicle allowance of 60 per kilometer driven for business use.

Required: Calculate Marys net income from employment for 2018.