The following information relates to Perry Somers financial affairs in 2019:

1. Somer is employed as a salesman and is remunerated by commissions. He must pay all of his own expenses. During 2019, he earned commissions of $31,000. His expenses were as follows:

Automobile (operating costs)	$3,300
Entertainment (meals)	1,100
Convention (related to his employment)	500
Donations	500
Telephone long-distance charges (Personal use 80%)	1,100

The personal-use portion of his automobile expense is 20%.The UCC of his automobile at the end of the previous year was $5,500.

2. He made the following capital transactions:

	Gain (loss)
Shares of public corporation A	$11,000
Shares of public corporation B	(19,800)
Shares of Canadian-controlled private corporation C	(6,600)
(a small business corporation)

3. In 2018, Somer acquired two residential rental properties.

	Property X	Property Y
Land	$11,000	$15,000
Building	77,000	60,000

Maximum capital cost allowance was claimed in 2018. In 2019, the city expropriated property Y for $78,700 (land $18,700, building $60,000). Perry was pleased because property Y was vacant for part of the year after a tenant vacated unexpectedly. In 2019, net rental income from both properties (after all expenses but before capital cost allowance) was $1,000.

4. Somers other income and expenses are as follows:

Income:
Taxable dividendsCanadian public corporations	$2,200
Interest on foreign bonds (net of 15% withholding tax)	1,700
Expenses:
Interest on a loan used to acquire the foreign bonds	1,400
Investment counsel fee	900

5. During the year, he made a contribution to a registered pension plan of $1,000, which was matched by his employer. In addition, Somer contributed $2,200 to his RRSP.

Required:

Calculate Somers minimum 2019 net income in accordance with the aggregating formula for determining net income for tax purposes.