Timothy has income this year from the following sources: $25,000 from his full-time job, $10,000 from a part- time job, $2,000 in interest from a GIC, $2,500 in dividends from a Canadian-controlled private corporation (CCPC) and a capital gain of $50,000 on the sale of his cottage. What amount must Timothy report as employment income on line 101 of his T1 General Income Tax Return? $89,000 $35,000 $39,000 $25,000