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This is question from canadian income tax I (Unless received, amounts listed are paid by the salesperson Salary received 40,000 Commissions received 12,310 Air fares

This is question from canadian income tax I

(Unless "received", amounts listed are paid by the salesperson

Salary received 40,000
Commissions received 12,310
Air fares 8,365
Lodging 2,430
Travel meals 1,124
Home meals 845
In-town meals with clients 84
Entertainment 1,980
Advertising 640
iMac purchase 1,350
Paper and printer ink 242
Parking 842
Home phone 570
Union dues 590
What is the net employment income?

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