Please do step by step calculation

2. Q's employer provided her with the following gifts and awards: Golf shirt with employer logo valued at $40; Weekend at a spa valued at $1,000 as reward for meeting sales targets; Holiday season gift (camera) valued at $300; Gift certificate of $80 to a local restaurant in recognition of her birthday. What amount is included in Q's employment income for tax purposes?

3. G is employed by a Canadian-controlled private corporation. In year 1, G was granted a stock option to acquire 1,000 shares from the treasury of his employer's corporation for $8 a share. At the time of receiving the option, the shares were valued at $10 per share. In year 3, G exercised his option and purchased 1,000 shares for $8,000. At the purchase date in year 3, the shares were valued at $15 per share. In year 6, G sold 1,000 shares for $20 per share. What amount is included in G's overall taxable income in year 6?

4. J was employed as a salesperson and received a salary of $80,000 and commissions of $3,000 in the current year. He incurred the following expenses to earn his income: Car expense $1,900; Out-of-town travel expenses (excluding car & meals) $2,100; Client meals 4,000; Advertising 2,000. What is the maximum amount that J can deduct in arriving at employment income for tax purposes?

5. During the current year, R received a salary of $80,000. She also earned commissions of $30,000 of which $20,000 was received in the current year. The remaining commissions were paid in January of the following year. What is R's employment income for the current year?

6. P's employer provided her with the following gifts and awards: Wedding gift (cutlery) $400; Holiday season gift (art) $300; Excellence award (gift certificate) $250; First long service award for 10 years of service (golf clubs) $1,200. What amount is included in P's employment income for tax purposes?