Tech Ltd. Sandra was responsible for providing product support to the customers on equipments sold by Oshawa Tech Ltd. During the year 2023, Sandra received the following from her employer: 1. Bi-weekly salary payments for the total of $90,000 (gross amount before CPP. El and income tax deductions). 2. Contribution to company's RPP in the amount of $3,500. 3. Group Term life insurance coverage of $200,000. The premium for the coverage was $500. 4. $700 paid for private health services plan that provided dental, vision and prescription drugs. 5. $900 paid for Annual membership at Fitness Club for Sandra's enjoyment. 6. Jacket with company logo. Cost of the jacket was $20. 7. Reimbursement of $350 for her travel to Montreal for the company meeting. 8. 5-year anniversary award - Gift card of $500 for Oshawa Town Centre mall. 9. Cash gift of $1,000 for her birthday in July. 10. Reward of $2,000 cash for exceeding customer satisfaction target for the year 2022. Additional information: As the company performed better than planned for the year 2023, all employees were paid bonus of 10% of their salary. As a result, Sandra received $9,000 in March 2024. Required: (10 Marks) Determine the amount to be included in Sandra's Employment Income for the year 2023 for income tax purposes