Sebastian works in the corporate office at Loblaw's and receives the following during the year: View the amounts Sebastian receives. How much of the items are taxable? A. $52,310 B. $49,110 C. $48,300 Amounts Sebastian receives D. $48,610 - Salary: $47,000 - Frequent flyer miles earned on business flights purchased with a personal credit card 31,000 miles, with no cash value - A long-service (non-cash) award for five years of service: $1,000 - Christmas (cash) bonus: $800 - Value of a wedding gift, as Sebastian got married in the current year: $310 You are provided with the following amounts for Sarah Feeley for the current year: View the amounts. Based on the amounts, what is the net income reported by Sarah Feeley pursuant to ITA 3 for the current year? A. $65,020 B. $50,620 Amounts C. $57,820 D. $52,520