The following information relates to Perry Somer's financial affairs in 2022: 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 $58,000. His expenses were as follows: Automobile (operating costs) $ 3,000 Entertainment (meals) 1,000 Convention (related to his employment) 500 Donations 200 Cell phone basic plan (related to his employment) 800 The personal-use portion of his automobile expense is 20%. The UCC of his automobile at the end of the previous year was $5,000. He made the following capital transactions: Gain (loss) Shares of public corporation A $ 10,000 Shares of public corporation B (18,000 ) Shares of Canadian-controlled private corporation C (6,000 ) (a small business corporation) In 2021, Perry acquired the following two residential rental properties. Property X Property Y Land $ 10,000 $ 15,000 Building 70,000 60,000 Maximum capital cost allowance was claimed in 2021. In 2022, the city expropriated property Y for $77,000 (land - $17,000, building - $60,000). Perry was pleased because property Y was vacant for part of the year after a tenant vacated unexpectedly. In 2022, net rental income from both properties (after all expenses but