Susan is an auditor at a small public practice accounting firm, Smith \& Warren LLP, and receives the following during the year: View the items received. In addition, Susan incurred the following expenses during the year, for which she was not reimbursed: View the expenses. Which of the following is the correct amount of net employment income for Susan? Items received A. $80,400 B. $80,750 C. $82,850 D. $79,650 Expenses CPA Professional Dues (professional status is required by statute for auditors): Travel expenses (incurred to perform audits of out-of-town clients of the firm): $1,500 $950 In the current year, Mr. Nguyen is provided with a vehicle owned by his employer, Translux Inc. The vehicle was originally purchased by Translux Inc. five years ago for $29,500 (including HST). Mr. Nguyen is required by Translux to use the automobile for employment purposes. Nguyen provides you with the following information: View the information. What is the minimum standby charge arising from the employer owned vehicle for Mr. Nguyen in the current year? Round your answer to the nearest whole dollar. A. $4,247 B. $7,080 C. $2,250 D. $5,310 Information