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 2022 taxation year. He has provided the following Information for 2022 1. Sheldon's base salary is $78,000. As sales manager, he is entitled to a small commission on the sales made by staff under his supervision. He recelved $7,200 in such commissions, which included $1,000 of commissions earned in late 2021. The December 2022 commissions were computed as $1,800 and were recelved in January 2023 . The employer deducted the following from his salary in 2022 : 2. In addition to the above, the employer pays the following to Sheldon or on his behalf: 3. Sheldon's spouse died in late 2021, leaving him to support three children. In 2022 , 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 alrline tickets costing $2,300 so that he and the children could visit a relaxation resort in 2022. 4. Sheldon uses his own vehicle for employment dutles. The vehicle (class 10.1) had an undepreclated capltal cost of $14,000 at the end of 2021. Sheldon paid $4,000 in 2022 to operate the car and used it 70% of the time for employment dutles. 5. Sheldon incurred the followng additional costs relating to his employment: Required: Determine Sheldon's employment Income for tax purposes for 2022