Rita Book is a 37 year old employee with StoreyCorp . Her salary was $ 170,000 in 2022. During the year her employer gave her a diamond necklace as a 15 year anniversary award worth $ 10,500 and a crystal vase worth $ 2,500 as a gift for her wedding in July . StoreyCorp deducted the required income tax , EI and CPP amounts from her paycheques during the year . Rita owns a portfolio of stocks . She sold 5,000 shares of YYZ Inc. , a publicly traded company , during 2022. These shares had an adjusted cost base of $ 12 / share and she was able to sell them for $ 25 / share during the year . Rita is also required by her employer to work from home , where she has space that she uses exclusively to carry out various employment duties and to meet customers on a regular and continuous basis Her work space in the home represents 15 % of the total floor space in her home . Her home expenses for the year consisted of property tax of $ 7,000 , home insurance of $ 2,200 , utilities of $ 2,400 and home repairs ( furnace ) of $ 2700 . Rita and her spouse purchased the home on January 1 , 2022 for $ 1,250,000 . Neither of them had owned a home previously . Rita's spouse is infirm and had net income for tax purposes of $ 5,000 in 2022. Rita's spouse was a full - time student at George Brown College . Her spouse's tuition was $ 13,000 in 2022. Rita's infirm 62 year - old aunt also lives with her and she had no income during the year . Rita had a $ 10,000 allowable capital loss carryover from 2020 that she has not been able to use in a prior taxation year . Required : A. Calculate the amount to report on each line in the table below , including Rita's 2022 Net Income for Tax Purposes and Taxable Income .