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 2021 taxation year. He has provided the following information for 2021: Sheldons base salary is $103,800. As sales manager, he is entitled to a small commission on the sales made by staff under his supervision. He received $9,600 in such commissions, which included $1,300 of commissions earned in late 2020. The December 2021 commissions were computed as $1,800 and were received in January 2022. The employer deducted the following from his salary in 2021: Canada Pension Plan contributions $ 3,166 Employment Insurance premiums 890 Private medical plan premiums 300 In addition to the above, the employer pays the following to Sheldon or on his behalf: Travel allowance $ 3,200 Group term life insurance premiums for $50,000 coverage 900 Premiums for a private medical insurance plan 300 Sheldons spouse died in late 2020, leaving him to support three children. In 2021, he hired a person at a cost of $9,000 to provide babysitting services for the two youngest children. Following his spouses 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 $3,100 so that he and the children could visit a relaxation resort in 2021. Sheldon uses his own vehicle for employment duties. The vehicle (class 10.1) had an undepreciated capital cost of $19,000 at the end of 2020. Sheldon paid $5,300 in 2021 to operate the car and used it 70% of the time for employment duties. Sheldon incurred the following additional costs relating to his employment: Promotion (meals) $ 1,100 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 costsout-of-town travel 5,700 Required: Determine Sheldons employment income for tax purposes for 2021.