it is March of 2020 and Alen Marshall has asked you to help him with his 2019 Z?wees. During your meeting with AFen youlearn the following: - Alen is thirty years old, divorced, and has an eightyear-old son from his former macriage. He pays $ S 00 a month in chie d support. - Allen tives in City A where he is a salesman for a large manufacturing plant. He recelves a base salary of 55.000 per month plus a commitsian of the on the sales he makes in the month. His sales were 550,000 every month in 2019. - Alen moved to City A from City B on December 15 t of 2018 when he was promoted and transferred with his company to the office in Cify A A feris tax deductible moving expenses totoled $9 , 500 . He did not receive a reimbursement from his employer. He was able to claim 54.500 of this eypense on his 201 is tax return. Allen took out a $120 , 000 mortgage to purchase his new home. His interest paryments were $2.400 in 2019 - In order to perform his work duties, Alen is required to drive his cwn vehicle and pay for his expenses. for which he is not reimbursed However, he does receive an allowance of 5450 each month which is treated as unreasonable for tak purposes. Miten has a car which he ures seventy-five percant of the ume for buyiness purposes. The undepreciated copital cost of the vehide at the beginning of 2019 was $28 , 000 . Total costs to operate the vehicle are $800 per menth. Interest expense on his car loan is $200 per month. - Allen spends $300 per month on suits for work. He also updates his cell phone regularly and fypleally spends $1 , soo peryear on a new phsne. Alleris cell phene bill is $80 per month, of which twenty-five percent is for personal use. - Allen takes his files home with him at the end of the day and reviews his sales calls in his home office. He then returns the files to his office at his piace af employment in the morning prior to leaving for the day to make sales calls. Alens monthly total eapense for his home insurance, property taxes. maintenance, and utilities is $1 , 000 . His home office occupies ten percent of the square footage in his home. - Allen maximizes his RRSP contribution each year, His earned income in 2018 was $42 , 000 which consisted of $6 , 000 in commissices. Required: (Use tax rules applicable for 2019) a) Calculate Allen's minimum net income for tax purposes for 2019 . Use the aggregating formula from Section 3 of the income Iax Aat to strowyour aniswer. Show) your work to justify your answers in order to earn full marks, (income Tax Act section references are NOT required) b) Indicate why any items have been omitted from your cakulations, and briefy explain why. it is March of 2020 and Alen Marshall has asked you to help him with his 2019 Z?wees. During your meeting with AFen youlearn the following: - Alen is thirty years old, divorced, and has an eightyear-old son from his former macriage. He pays $ S 00 a month in chie d support. - Allen tives in City A where he is a salesman for a large manufacturing plant. He recelves a base salary of 55.000 per month plus a commitsian of the on the sales he makes in the month. His sales were 550,000 every month in 2019. - Alen moved to City A from City B on December 15 t of 2018 when he was promoted and transferred with his company to the office in Cify A A feris tax deductible moving expenses totoled $9 , 500 . He did not receive a reimbursement from his employer. He was able to claim 54.500 of this eypense on his 201 is tax return. Allen took out a $120 , 000 mortgage to purchase his new home. His interest paryments were $2.400 in 2019 - In order to perform his work duties, Alen is required to drive his cwn vehicle and pay for his expenses. for which he is not reimbursed However, he does receive an allowance of 5450 each month which is treated as unreasonable for tak purposes. Miten has a car which he ures seventy-five percant of the ume for buyiness purposes. The undepreciated copital cost of the vehide at the beginning of 2019 was $28 , 000 . Total costs to operate the vehicle are $800 per menth. Interest expense on his car loan is $200 per month. - Allen spends $300 per month on suits for work. He also updates his cell phone regularly and fypleally spends $1 , soo peryear on a new phsne. Alleris cell phene bill is $80 per month, of which twenty-five percent is for personal use. - Allen takes his files home with him at the end of the day and reviews his sales calls in his home office. He then returns the files to his office at his piace af employment in the morning prior to leaving for the day to make sales calls. Alens monthly total eapense for his home insurance, property taxes. maintenance, and utilities is $1 , 000 . His home office occupies ten percent of the square footage in his home. - Allen maximizes his RRSP contribution each year, His earned income in 2018 was $42 , 000 which consisted of $6 , 000 in commissices. Required: (Use tax rules applicable for 2019) a) Calculate Allen's minimum net income for tax purposes for 2019 . Use the aggregating formula from Section 3 of the income Iax Aat to strowyour aniswer. Show) your work to justify your answers in order to earn full marks, (income Tax Act section references are NOT required) b) Indicate why any items have been omitted from your cakulations, and briefy explain why