Ursula Chang works as a Senior Account Manager for Decorous Stone and Tile ("Deco"), a Canadian public company. Her responsibilities include selling tiling products to various retailers across North America, as well as negotiating supplier contracts on behalf of her employer. Ursula's financial information for 2023 is as follows: 1. Salary $180,000 Payroll deductions (paid by Ursula): Employment Insurance premiums: $1,002 Canada Pension Plan contributions: $3,754 (includes CPP enhanced contributions of $631) Registered pension plan contributions: $8,000 Gym membership: $200 Income tax: $50,000 2. Deco paid for the following expenses on behalf of Ursula: Golf club dues (Ursula uses the club exclusively for recreation): $2,500 Group term life insurance premiums: $900 Private health insurance premiums: $700 Registered pension plan contributions: $8,000 3. Ursula is the top performing account manager at Deco and consistently exceeds her sales targets. She earned commissions of $90,000 for her performance in 2023. By December 31, 2023, she had only received $10,000 of these commissions; the rest will be paid in January 2024. 4. Ursula's performance in 2023 was so exceptional that she was also awarded a cash bonus of $20,000, a $300 bottle of champagne, and a $200 gift card for her outstanding service. The cash bonus was awarded in December 2023, but will not be paid until March 2024. 5. Due to the significant volume of sales Ursula manages, she is required to hire assistants at her own expense. Ursula hired her two daughters, Samantha and Rachel, and paid each of them a $6,000 salary in 2023. Samantha is in high school and works on a part-time basis after school and over the summer. Rachel attends university and is too busy focusing on her studies to work a part-time job, but she was paid the salary anyways so that she would have some spending money while in school. 6. For the first six months of the year, Ursula used her own car to carry out her employment duties. The car was leased and the monthly lease payments were $1,000 plus 13% HST. The lease terminated on June 30, 2023. 7. On July 1, 2023, Deco provided Ursula with a company-owned vehicle. The company vehicle cost Deco $70,000 plus 13% HST. Deco also paid for all the operating costs of the vehicle effective July 1, 2023. The operating costs totalled $3,000 for July through December. 8. Ursula maintains a vehicle log that shows she drove approximately 1,667 kilometres each month in 2023. Employment use of the car each month was 60%. 9. The company flew Ursula to China in March 2023 to negotiate several new supplier contracts on behalf of Deco. The travel costs, which were paid by Deco, totalled $8,000. This amount included extra airfare of $2,000 to allow Ursula to bring her spouse on the trip. 10. Ursula incurred the following out-of-pocket expenses. Car operating expenses (January 1 to June 30) $ 6,000 Transportation (other than car) and accommodation in Canada $ 5,000 Client entertainment meals $ 1,000 Advertising and promotion $ 3,000 Tablet computer $ 700 11. Ursula was granted an option to acquire 1,000 shares of Deco for $15 per share. At that time, Deco shares were trading for $15 a share. In December 2023, when Deco shares were trading for $18 per share, Ursula exercised the option and acquired 1,000 shares. Ursula did not sell any shares in 2023. Required: Determine Ursula's employment income for tax purposes for the 2023 taxation year. Provide a brief explanation for any amounts you have purposely excluded from the calculation.