The compensation package offered to Stacy included a salary of $90,000 per year, a one-time bonus of $10,000 (half to be paid on July 1, 2021 and the other half to be paid on January 1, 2022)

Stacy was provided with an automobile that cost $42,000 (HST included). The vehicle was available to her for the entire six months she was employed with PWC in 2021. During this period, she drove a total of 18,000 kilometers, 5,400 km were related to personal use of the vehicle. PWC pays all operating and maintenance costs related to this vehicle.

Determine Stacy net employment income for 2021. Show all supporting calculations and explain the treatment of each item