Provide the information required by the following independent cases:

A) During 2020, Mr. Shaun Brady is provided with an automobile that is purchased by his employer. The cost of the automobile is $56,500. During2020, he drives the car a total of 35,000 kilometers, of which 27,500 are employment related. The car is used by Mr. Brady for a total of 265 days during 2020. When the car is not being used by Mr. Brady, it must be returned to the employer's premises. Calculate Mr. Brady's minimum taxable benefit for the use of the automobile.

B) Mr. AlonsoSotomeyeris required by his employer to use his own automobile in the course of his employment. His total automobile costs for the year, are as follows:

• GasolineReceipts- $5,200
• Repairs and maintenance - 1,000
• Insurance for the year - 1,200
• Lease costs for the year (1,250 per month) - 15,000

To compensate him, his employer pays an annual allowance of $12,000. During 2020, he drove his automobile a total of 48,260 kilometers, of which, 19,960 were employment related. What amounts will Mr.Sotomeyerincludeand deduct from his 2020employmentincome related to the use of his automobile?

C) Ms. Cheryl Fernandes is a member of a group disability plan sponsored by her employer. The plan provides periodic benefits that compensate for lost employment income. The cost of the plan is shared with her employer. Her share of the cost was $460 in 2018,$500 in 2019, and $520 in 2020. During 2020, Ms. Fernandez was hospitalized for a period of 2 weeks, resulting in her receiving $7,400 in benefits under the plan. What amount, ifany, will Ms. Fernandes include in her 2020 employment income for the disability benefits?

D) Several years ago, Mr. Jeremiah Pitt's employer, a Canadian Controlled Private Corporation, gave him options to purchase 1,500 shares of the employer's stock at a price of $21 per share. At that time, the shares were trading at $22 per share. During July 2019, Mr. Pitt exercises the options.At this timethe shares are trading at $28 per share. In December 2022, all the shares aresoldfor$31 per share. Determine the effect of these transactions on both the Net Income for Tax Purposes, and Taxable Income of Mr. Pitt. Show your final calculations in the section 3 format.