t is March of 2020 and George White has asked you to help him with his 2019 taxes. During your meeting with George you learn the following:

• George is thirty years old, divorced, and has an eight-year-old son from his former marriage. He pays $500 a month in child support.
• George lives in City A, where he is a salesman for a large manufacturing plant. He receives a base salary of $4,000 per month plus a commission of 1% on the sales he makes in the month. His sales were $50,000 every month in 2019.
• In order to perform his work duties, George is required to drive his own vehicle and pay for his expenses, for which he is not reimbursed. However, he does receive an allowance of $400 each month which is treated as unreasonable for tax purposes. George purchased a new car in 2018 which he uses seventy-five percent of the time for business purposes. The undepreciated capital cost of the vehicle at the beginning of 2019 was $28,000. Total costs to operate the vehicle are $800 per month. Interest expense on his car loan is $200 per month.
• George spends $300 per month on suits for work. He also updates his cell phone regularly and typically spends $500 per year on a new phone. Georges cell phone bill is $80 per month, of which twenty-five percent is for personal use.
• George takes his files home with him at the end of the day and reviews his sales calls in his home office. He then returns the files to his office at his place of employment in the morning prior to leaving for the day to make sales calls. Georges monthly total expense for his home insurance, property taxes, maintenance, and utilities is $1,000. His home office occupies ten percent of the square footage in his home.

Required: (Use tax rules applicable for 2019.)

a) Calculate Georges minimum net income for tax purposes for 2019. Use the aggregating formula from Section 3 of the Income Tax Act to show your answer.

b) Indicate why any items have been omitted from your calculations.