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 withheld income tax, El$,$ and CPP contributions $($including CPP enhanced

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

Automobile $($operating costs$)$

Entertainment $($meals$)$

Convention $($related to his employment$)$

Cell phone basic plan $($related to his employnent$)$

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.

Shares of public corporation $A$

Gain $(loss)$

$$12,100$

$(21,800)$

$(7,300)$

Shares of Canadian$-$controlled private corporation $C$

$($a small business corporation$)$

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$.$

Required:

Calculate Perry's minimum $2023$ net income in accordance with the aggregating formula for determining net income for tax purposes.

Paragraph $3($a$)$ Income:

Employment Income:

Property income:

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

Paraarabh $3($e$)$ Other deductions:

Paragraph $3($d$)$ Losses: