On January 2, 2022, 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 $138,000. NEL withheld the following amounts from her earnings: Other Information: 1. Shirley's moving expenses total $6,800. NEL reimbursed Shirley for 100% of these costs. 2. For the year ending December 31, 2022, Shirley was awarded a bonus of $32,000. Of this total, $25,000 was paid during 2022 , with the remainder of $7,000 paid in January, 2023. 3. NEL provided Shirley with a car to be used for employment purposes and paid the operating costs for the year that totalled $8,100. The cost of the car was $41,650, including HST of $4,550. The car was available to Shirley throughout 2022. She drove a total of 63,000 kilometers. This included 8,000 kilometers of personal use and 55,000 for employment purposes. 4. In negotiating her new position 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 2023 salary as of November 1,2022. 5. In her employment related travels, Shirley has accumulated over 100,000 Aeroplan points. In 2022, 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 $940. The accumulation of the points is not considered an alternative means of remuneration. 6. NEL provided Shirley with the following additional benefits: a. Allowance for acquiring clothing $4,800 b. Squash Club membership (No Employment Related Use) 2,800 c. Financial Advisor Fees 1,800 7. Shirley's previous employer was a CCPC. In 2021 , 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, 2022, Shirley exercised these options. At this time the FMV of the shares was $27 per share. Shirley immediately sells the shares for $27 per share. 8. Shirley was required by her employer to acquire a laptop computer to be used for employment purposes. At the beginning of 2022, she purchased a computer at a cost of $1,356, including HST of $256. In 2022, her expenditures for computer related supplies totalled $170. Required: Determine Shirley's 2022 employment income