On January 2, 2020, Ms. Cyndi Kelly moves from Penticton, British Columbia, to Prince George, British Columbia, in order to begin employment with Holly Hill Healthfoods Enterprises (HHHE). Her salary for the year was $117,000. HHHE withheld the following amounts from her earnings:

Federal And Provincial Income Tax	$35,500
Registered Pension Plan Contributions (HHHE Makes A Matching Contribution)	8,600
EI Premiums	856
CPP Contributions	2,898
United Way Donations	256
Professional Association Dues	646

Other Information:

1. Cyndi's moving expenses total $25,800. HHHE reimbursed Cyndi for 100 percent of these costs.

2. For the year ending December 31, 2020, Cyndi was awarded a bonus of $110,000. Of this total, $70,000 was paid during 2020, with the remainder payable in January, 2021.

3. HHHE provided Cyndi with a car to be used in her employment activities and paid the operating costs for the year that totalled $6,100. The cost of the car was $45,550. The car was available to Cyndi throughout 2020. She drove a total of 65,000 kilometers. This included 41,000 kilometers of personal use.

4. In negotiating her new position with HHHE, Cyndi had asked for a $40,000 interest free loan as one of her benefits. HHHE's human resources department indicated that the CEO would not approve any employee loans. However, they agreed to advance $40,000 of her 2021 salary as of November 1, 2020.

5. In her employment related travels, Cyndi has accumulated over 100,000 Aeroplan points. During 2020, 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 a total of $735.

6. HHHE provided Cyndi with the following additional benefits:

Allowance For Acquiring Business Clothing	$4,600
Squash Club Membership (No Employment Related Usage)	2,600
Financial Advisor Fees	1,600

7. Cyndi was required by her employer to acquire a laptop computer to be used in her employment duties. At the beginning of 2020, she purchased a computer at a cost of $1,615, including GST and PST. During 2020, her expenditures for computer related supplies totalled $941.

Required: Determine Cyndi's net employment income for the year ending December 31, 2020.