Orla McCool is a tax client of yours, employed at Derry Drugs Ltd. (Derry), a pharmaceutical company. She provides you with the following information to help complete her 2022 tax return:

1) Gross salary $97,000 Amounts withheld at source: CPP 3,500 EI 953 Income tax 19,500 Union dues 707 Charitable donations 1,200 Premiums for private health/dental plan 1,500 RPP contribution 3,600 $66,040 In addition to the amount contributed by the employee above, Derry contributed $2,000 towards Orlas health/dental plan and $5,400 towards her RPP.

2) Orla is required to use her personal automobile. Derry provides an automobile allowance which Orla is expected to use to cover the car expenses she incurs personally. Orla keep a log of kilometres driven for work. This log showed the following for 2022: Odometer reading, beginning of year 54,367 Odometer reading, end of year 83,982 Kilometres driven for work 19,411

3) Orla is also required to travel out of town for work and receives a $2,000 allowance for each trip. This allowance is considered unreasonable.

4) Details of Orlas automobile/travel allowances and expenses are available in Appendix 1 (T2200) and Appendix 2 (Orlas 2022 Expenses - Excel Spreadsheet).

Required

a) Calculate Orlas 2022 net employment income.

b) Briefly explain why any amount presented above has been omitted from your calculation