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ssignment Problem Three - 10 Employment Income) Braxton has worked for AAAA Retailers for a number of years. AAAA is a Canadian Ted private corporation.

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ssignment Problem Three - 10 Employment Income) Braxton has worked for AAAA Retailers for a number of years. AAAA is a Canadian Ted private corporation. It operates three children's clothing stores in the Edmonton Ms. Alexa Braxi controlled priv area. Her salary for the earnings: lary for the year 2019 was $120,000. AAAA withheld the following amounts from her Federal And Provincial Income Tax El Premiums $20,400 CPP Contributions 860 Private Health Care Plan - Employee Portion 2,749 Union Dues 100 Other Information: AAAA provided Alexa with a car to be used in her employment activities. In addition, the Company paid her 2019 operating costs of $10,250. The car was purchased, used, from a car dealer for $33,600, including GST of $1,600. The car was available to Alexa throughout 2019. During this period, she drove a total of 81,000 kilometers, 6,000 of which were for personal use. Alexa earned the outstanding employee award for 2019. Besides a plaque, the award came with a cheque for $2,000 payable in January, 2020. 134 Chapter 3 Assignment Problems for a $25,000 ot company v's shares at loyee loans were not con 500 of the company's share 3. In renegotiating has one of her bented options to he estimated ta ket value of the 8 her future compensation with AAAA, Alexa had aske arket value of the A free day care two sets of twins of $8,500 per ise in all of its greater than its 3. In renegotiating her future compensation wit interest free loan as one of her benefits. Because emplo policy, as an alternative she was granted options to buy 1,000 $35 per share. This option price was higher than the estimated fair market company's shares at the time the options were granted in January, 2019. On July 15, 2019. Alexa exercised these options. At this time the fair market va shares was $48 per share. Alexa immediately sold the shares for $48 per share 4. One of the reasons Alexa has stayed with AAAA is the employer provided free facility located on AAAA's property. It is not open to the public. She has two sets aged 2 and 4. She estimates that she would have to pay an annual minimum of $8.5 child for day care without the facility. 5. AAAA offers all of its employees a 20 percent discount on full price merchandise in al stores. Alexa purchased $2.800 worth of merchandise wurm Uly and rece discounts totalling $560. The discounted price of this merchandise was greater thi cost to the Company. 6. AAAA provided Alexa with the following additional benefits: Lafite. Takeout Meals Eaten While Working Infrequently Required Overtime Private Health Care Plan - Employer Portion Personal Fitness Trainer Fees In Company Wellness Centre 700 $1,200 1,800 7. Alexa was required by AAAA to use a large tablet to fulfill her employment duties. She was free to choose whatever tablet she wanted to use. AAAA would reimburse her for it and it would be company property. During 2019, she purchased: an iPad Pro for $1,775 (GST inclusive) . a wireless printer for $450 (GST inclusive) SOOS ink cartridges and paper totaling $550 (GST inclusive) The tablet and the printer were used exclusively for Company business. Required Determine Alexa's net employment income for the year ending December 31, 2019. Show all calculations

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