Tanya is 49 years of age and her 2023 income is made up of employment income of $88,500. She contributed $9,300 to her Registered Retirement Savings Plan in 2023. (Assuming she has the RRSP contribution room from working in 2022). She was awarded a year-end bonus of $10,000 on December 15, 2023, but was paid the bonus on January 10, 2024. [The bonus was received on January 10, 2024 - consider if the bonus should be included in employment income in 2023 or 2024]. Cash or accrual basis?? Required: Calculate Tanya's Taxable Income for 2023 from her employment.