Sheldon Daly is district sales manager for a 1v'ancouverbased distribution company. He has requested that you help him establish his employment income for ta): purposes for the 2020 taxation year. He has provided the following information for 2020: 1. Sheldon's base salary was $ 28.000. As sales manager. he is entitled to a small commission on the sales made by staff under his supervision. He received $2.200 in such commissions. which included $ 1.000 of commissions earned in late 2019. The December 2020 commissions had been computed as $1.800 and were received in lanuary 2021. The employer deducted the following from his salary in 2020: Canada Pension Plan contributions $2.898 Employment Insurance premiums 858 Private medical plan premiums 300 2. In addition to the above. the employer paid the following to Sheldon or on his behalf: Travel ailowance $ 2.400 Group term life insurance premiums for $50.000 800 coverage Premiums for a private medical insurance plan 300 3. Sheldon's spouse died in late 2019. leaving him to support three children. In 2020. he hired a person at a cost of $9.000 to provide baby-sitting services for the two youngest children. Following his spouse's death. Sheldon suffered from depression. As a result. his employer paid the cost of $3.000 for counselling services and also provided him with airline tickets costing $ 2.300 so that he and the children could attend a relaxation resort in 2020. 4. Sheldon uses his own vehicle for employment duties. The vehicle lclass 10.1]I had an undepreciated capital cost of $ 14.000 at the end of 2019. Sheldon paid $4.000 in 2020 to operate the car and used it 20% of the time for employment duties. 5. Sheldon incurred the following additional costs relating to his employment: Promotion {meals} $ 800 Purchase of a cellular phone 500 Lease costs for laptop computer T00 Golf club dues 1.000 Hotel costsout-oftown travel 4.300 Required: Determine Sheldon's net income from employment for tax purposes for 2020