Sam travels extensively with ABC Corporation to market new pharmaceuticals throughout Canada. He is paid a base salary of $2,200 per month plus a 2% commission on gross sales. Sam was required to incur the following expenses to earn $24,000 in commission income:

Sam also drove a company car for work. During this year, he has driven 25,000 km for work and 10,000 km for personal use. The company leased a Honda Accord (car) making it available to him to use on May 1, 2021. The leasing cost was $1,200 per month, plus HST. Additionly the company incurred insurance of $1,500 and car repairs of $2,500. The manufacturer's suggested list price for the vehicle was $40,000 plus HST. The operating cost for the year paid directly by the employer was $5,000 including HST. Sam reimbursed the employer 23 cents for every kilometre of personal use. Compute Sams income from employment under sections 5, 6, and 8 of the Income tax Act. Please explain any items above which are omitted from Sections 5, 6 or 8

Hotel and airfare Out of town meals Entertainment meals Professional dues Notebook computer $19,000 6,000 1,500 750 6,900 Total $34,150 Hotel and airfare Out of town meals Entertainment meals Professional dues Notebook computer $19,000 6,000 1,500 750 6,900 Total $34,150