Person G is an employee of a Canadian public company. She works in their Vancouver BC office and lives downtown in a high$-$rise condominium.In addition to her $2023$ base salary of $$175,000,$ she earned commissions of $$21,460.$

Other employment$-$related information is as follows:

$1.$ Under the terms of an employment contract Person G$$s employer requires her to pay all of her employment$-$related expenses, as well asprovide her own office space. Person G has the required Form T$2200$ signed by her employer.

$2.$ Person G$$s travel expenses for $2023,$ including airline tickets, food, and lodging, total $$26,900.$ This includes $$11,300$ spent on meals whiletravelling for her employer. All the meals are consumed while away for more than $12$ consecutive hours from her employer$$s place of business$\mathrm{.}3.$ Person G is a member of her employer$$s RPP$,$ and in $2023,$ $$4,100$ was withheld from her salary as her contribution to the plan. Her employermade a matching contribution of $$4,100.$

$4.$ In $2023,$ Person G paid dues to her professional association of $$650.$ She is required to maintain her professional status as a condition of heremployment.

$5.$ In $2023,$ Person G was billed a total of $$14,000$ by a local Vancouver golf club of which she is a member. Of this amount, $$2,850$ was the annualmembership fee, $$7,650$ for meals and drinks for clients, and $$3,500$ for her own meal and drink expenses.

$6.$ For her employment$-$related travel, Person G drives an automobile that she purchased on January $1,2023,$ for $$42,000,$ including GST$.$ In $2023,$she drove $52,000$ kilometres, of which $43,000$ were for employment purposes and $9,000$ for personal use. Person G had financed the automobilewith a loan from a local bank and, in $2023,$ she had paid interest on this car loan of $$2,750.$ The automobile operating expenses in $2023$ were$$10,920.$ Person G has been advised by her accountant that, if the automobile were used $100\%$ for employment purposes, the maximum CCA for$2023$ would be $$16,200.$

$7.$ Person G uses $25\%$ of her personal residence as an office. In $2023,$ the expenses associated

with her home were as follows: