The following information relates to Perry Somer's financial affairs in $2023.$

Perry is employed as a salesperson and is remunerated by commissions. He must pay all of his own expenses. During the year, he

earned commissions of $$54,000.$ His employer witheld income tax, El$,$ and CPP contributions $($including CPP enhanced

contributions of $$505).$ His expenses were as follows.

The personal$-$use portion of his automobile expense is $20\%.$ The UCC of his automobile at the end of the previous year was $$6,100.$

He made the following capital transactions.

In $2022,$ Perry acquired the following two residential rental properties.

Maximum capital cost allowance was claimed in $2022.$ In $2023,$ the city expropriated property $Y$ for $$80,600($land $-$ $$20,600,$

building $-$ $$60,000).$ Perry was pleased because property $Y$ was vacant for part of the year after a tenant vacated unexpectedly. In

$2023,$ net rental income from both properties $($after all expenses but before capital cost allowance$)$ was $$1,000.$

Perry's other income and expenses are as follows.

During the year, Perry contributed $1,000$ to a registered pension plan, which was matched by his employer. In addition, he

contributed $$2,400$ to his RRSP$.$Paragraph $3($a$)$ Income:

Employment Income:

Property income:

$$

$0$

Paragraph $3($b$)$ Capital gains & capital losses:

Paragraph $3($c$)$ Other deductions:

Paragraph $3($d$)$ Losses:

Net income for Tax purooses

$s$