Please show all work and steps. No excel docs. Work will be revied before being accepted.

Question 1 Claire Fraser is an employee of Professional Printing Inc. (PPI), a CCPC. She earned a $95,000 salary in 2017 and was awarded a $10,000 bonus in December 2017, which was paid in early January 2018. In addition to the regular salary withholdings, PPI withholds $35/month from Claire's pay for union dues. On her behalf, PPI contributes $800/year to a medical and dental insurance plan, $375/year to a life insurance plan, and $620/year to a disability insurance plan. In March 2017, Claire was injured in a car accident and needed to use this disability insurance, receiving $6,500 from the plan. After her accident, Claire was apprehensive about driving so much, and so decided to move closer to PPI, which was located downtown. This move brought her 20km closer than she previously was, and allowed her to walk to work. To help purchase the new home (i.e. offset the higher cost of real estate downtown), PPI provided Claire with an $85,000 loan on April 1, 2017, bearing interest at 0.25% (interest for 2017 was paid to PPI on January 10, 2018). PPI also reimbursed her $30,000 on the loss she incurred on the sale of her previous home. Claire's other moving expenses (paid by her), amounted to $4,500. To help purchase the home downtown, Claire sold 200 shares of PPI for $10,000. She had acquired these shares in 2010 through the use of stock options. She had originally purchased the shares using her options for $4,000. At that time, their FMV was $5,000. She had been granted the options in 2008, when their FMV was $4,800. In November, PPI sent Claire on management training, which cost the company $1,800. They also helped Claire celebrate her 40th birthday with a $25 cake in the office, and a new BBQ worth $800 (but had only cost the company $600 since they had purchased several at once). Required A) Calculate Claire's 2017 employment income 8) Calculate Claire's net income for tax purposes and taxable income for 2017. Explain why any Division C deductions taken are available. C) Briefly explain why any amounts above have been omitted entirely from your calculations