Please answer the question according to the boxes below:$$Margaret Lykaios is the president and major shareholder of Measureup Ltd$.,$ a Canadian$-$controlled private corporation that operates a construction business in Regina, Saskatchewan. Measureup earns only business income which is all subject to the small business deduction.$$In $2023,$ she had a number of financial transactions. She has asked you to help her prepare her $2023$ tax return and provide advice on other tax matters. The following additional financial information is provided for $2023$:$$In addition to her salary, Measureup paid $$2,000$ to a deferred profit$-$sharing plan, $$600$ of private health insurance premiums, and $$400$ of group sickness and accident insurance premiums.$$Required:Determine Margaret$$s net income for tax purposes in accordance with the aggregating formula of Section $3$ of the Income Tax Act for $2023.$ Assume other deductions total $$8,000.$