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Olin Packett is a CGA-CPA and is employed by a Canadian public corporation. For 2020, his gross salary was $97,000 and the following amounts were withheld from his gross salary: Federal Income Tax $18,000 Employment Insurance Premiums 856 Canada Pension Plan Contributions 2,898 Registered Pension Plan Contributions 7,000 Charitable contributions (Centraide) 2,000 For 2020 Olin also had the following taxable benefits added to his T4: Stock Option Benefit $8,500 Other Taxable Benefit 12,000 Finally, for 2020 Olin also received the following revenues and paid for the following expenses which were not reimbursed by his employer: Revenues: Taxable Capital Gain on sale of shares $22,000 Taxable Dividends on shares 8,000 Expenses: Expenses: Tuition fees for a business management course ( $4,900) Professional dues paid to CPA association (1,700) Premiums paid on life insurance policy (1,960) Spousal support paid during the year ( 30,000) Which of the following answers corresponds to Olin's Net Employment Income for the year 2020? $108,800 2 $138,800 3 $85,046 $97,000 None of the choices shown. 1 $108,800 N $138,800 3 $85,046 $97,000 5 None of the choices shown. 6 $78,186 7 $123,800 8 00 $110,500