QUESTION 3 [17 marks total] Anum is an employee at W Corp (not a salesperson). The following information relates to her 2021 taxation year. Salary: $77,000 Bonus payable at December 31, 2021 but paid on January 15, 2022: $15,000 Car allowance of $200 per month based on industry averages: $2,400 $4,000 Anum's premiums to the registered pension plan: $4,000 $700 Employer premiums paid to a registered pension plan: Watch received in December 2021 for work anniversary: Anum moved during 2021 to relocate from W Corp's Toronto office to their Montreal office (500 kilometers away). She sold her Toronto home at a loss of $40,000 and her employer reimbursed her for $25,000 of that loss. She incurred $3,000 of work-related car expenses during 2021. She spent $850 of her money on entertaining clients at a sporting event. Part A (11 marks): Calculate Anum's net income, indicating the inclusions and deductions. If an item listed above is not included or deducted, explain why.