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$.$ $$46,750$

B$.$ $$46,450$

C$.$ $$50,300$

D$.$ $$47,250$

Amounts Sebastian receives

Salary: $$45,000$

Frequent flyer miles earned on business flights purchased with a personal credit card:

$32,000$ miles, with no cash value

A long$-$service $($non$-$cash$)$ award for five years of service: $$1,000$

Christmas $($cash$)$ bonus: $$950$

Value of a wedding gift, as Sebastian got married in the current year: $$300$