Paul Fenson is employed as a shipping supervisor. In the evenings and on weekends, he holds a second job as a real estate salesman for a national real estate firm. His financial information for 2020 is as follows:

1. His salary from his day job is $66,000 per annum. However, the employer deducts a number of items from his salary, and so his net take-home pay is only $40,846. The following amounts were deducted in 2020:

Income tax	$ 11,000
Union dues	700
Canada Pension Plan	2,898
Employment Insurance premiums	856
Registered pension plan contribution	3,300
Reimbursement for personal use of employers car	700
Charitable donations remitted to United Way	800
	$20,254

The employer paid the following amounts on behalf of Paul:

Canada Pension Plan	$2,898
Employment Insurance premiums	1,198
Registered pension plan	3,000
Premiums for a mandatory provincial health insurance plan	700
Group term life insurance premiums ($50,000 coverage)	1,300
	$9,096

Paul used the employers summer camp for a one-month holiday and paid the employer $220 rent. When not being used by employees, the summer camp is rented for the normal amount of $700 per month. Although Paul owned his own car, he was provided with a company car. The car cost the company $39,000. During the year, he drove a total of 24,000 km, of which 18,000 was for personal use. The employer also paid all of the operating costs, which amounted to $3,000. During the year, he attended a shipping conference in Toronto. His spouse travelled with him at the companys expense ($1,100). The employer permitted staff to purchase merchandise from its retail outlet at the companys cost. During the year, Paul purchased for $900 merchandise with a retail value of $1,200.

1. As a real estate salesman, Paul earned a base salary of $9,000 and received commissions of $6,000. In relation to his real estate work, he incurred the following expenses:

Dues to a local real estate association	$440
Fee for a three-day seminar on how to be an effective salesperson	3,000
Advertisingcalendars and pens	1,900
Car operating costs	4,400
Promotion (meals and drinks for clients)	3,100
Personal meals (during in-town business)	440
Purchase of a portable telephone	600

Paul used his own car for his real estate activities. The car has an undepreciated capital cost for tax purposes of $11,000. During the year, he drove a total of 30,000 km, of which 27,000 was related to selling real estate. His employer provided him with a monthly car allowance of $220 ($2,640 per year).

Required:

Determine Pauls net income from employment for 2020.