The following information relates to Perry Somer's financial affairs in 2023 . 1. 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. 2. He made the following capital transactions. 3. 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. 4. Perry's other income and expenses are as follows. 5. 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. Calculate Perry's minimum 2023 net income in accordance with the aggregating formula for determining net income for tax purpos