Using the information about Sonia provided below, please calculate Sonia's Employment Income for the tax year 2022 using the formula studied in class. For items not included, explain your reason for not including them.

Your mother told her friend Sonia that you are taking a tax planning course. It is now December 31, 2022. Sonia works for a publicly traded software company and has generous salary and benefits. Sonia is not very good with her finances and has some questions about her employment income for 2022. She has asked you for help. Here is the information Sonia has provided.

- Sonia's salary for 2022 was $90,000.

- Her bonus for 2022 was $12,000 - half was paid on November 1^st, 2022. The balance will be paid on January 1^st, 2023.

- She received an Amazon gift card worth $400 for completing a deal.

- She drove 80 km to deliver something for her boss and was compensated with $70 for mileage and lunch.

- She was granted stock options for 80 shares in 2020. The exercise price was $25 and the market value of the company's shares was $30. She exercised the options in 2022 when the share price was $36.

- Sonia receives a car allowance of $900 per month.

- She is a member of the company pension plan and makes contributions in 2022 of $4,218.

- The company has an onsite gym for use by employees. The fair market value of the gym membership is $740/year.

- Sonia's employer pays the premiums for group life insurance ($30 per month) and for health insurance ($42 per month)