Sheldon Daly is district sales manager for a Vancouver$-$based distribution company. He has requested that you help him establish his employment income for tax purposes for the $2023$ taxation year. He has provided the following information for $2023$:

Sheldon$$s base salary is $$85,800.$ As sales manager, he is entitled to a small commission on the sales made by staff under his supervision. He received $$7,900$ in such commissions, which included $$1,100$ of commissions earned in late $2022.$ The December $2023$ commissions were computed as $$1,800$ and were received in January $2024.$ The employer deducted the following from his salary in $2023$:

Canada Pension Plan contributions $ $3,754$

Employment Insurance premiums $1,002$

Private medical plan premiums $300$

In addition to the above, the employer pays the following to Sheldon or on his behalf:

Travel allowance $ $2,600$

Group term life insurance premiums for $$50,000$ coverage $700$

Premiums for a private medical insurance plan $300$

Sheldon$$s spouse died in late $2022,$ leaving him to support three children. In $2023,$ he hired a person at a cost of $$9,000$ to provide babysitting 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 $$2,500$ so that he and the children could visit a relaxation resort in $2023.$

Sheldon uses his own vehicle for employment duties. The vehicle $($class $10\mathrm{.}1)$ had an undepreciated capital cost of $$15,000$ at the end of $2022.$ Sheldon paid $$4,400$ in $2023$ to operate the car and used it $80\%$ of the time for employment duties.

Sheldon incurred the following additional costs relating to his employment:

Promotion $($meals$)$ $ $900$

Purchase of a cell phone $500$

Basic cell phone plan $480$

Lease costs for laptop computer $700$

Home internet $800$

Golf club dues $1,000$

Hotel costs$$out$-$of$-$town travel $4,700$

Required:

Determine Sheldon$$s employment income for tax purposes for $2023.$