Victoria was employed by of ABC co., a Canadian public corporation. Her main role was the accounting department manager. She received the following during 2020: 1. Gross salary Payroll deductions: Income taxes CPP premium El premium RPP-employee $60,000 $8,500 2,300 800 3,000 300 Use of Business Vehicle 1,500 Group accident disability insuranc 600 Net pay (17,000) $43,000 Union Dues ABC policy to match employees RPP contributions (Registered Pension Plans), and disability premiums (100% match) 2. For her good performance she awarded $21,000 bonus, of total bonus she receives one third in Dec 25, 2020 and the reminder to be paid January 2, 2021. 3. Victoria and her spouse rented the company's condo in Las Vegas for two weeks during the winter season. They had to pay ABC $1,800 for accommodations that would otherwise have cost them $1,500. Victoria was not involved in any business activities during this trip. 4. During the year, ABC provided its employees with subsidised meals in the company cafeteria. Victoria's meals cost the company $1,100 to prepare and serve. The meals would have cost Victoria $1,900 in a similar commercial restaurant; Victoria saves $900 by paying the company only $1,000 for her meals. 5. Feb 15, 2020, Victoria receives options to buy 1,000 shares of ABC co. (public company) common shares at price (exercise price) $20. On this day the market price was $17. Victoria exercise the option on August 12, 2020 when the price $25 per share. Victoria plan to hold the shares until next year 6. In May 2020, Victoria was in a production accident and was unable to work for twelve weeks (three months). During this period, she received disability payments totalling $13,000 from the insurance company. The plan was started five years ago (2016) and the annual premiums have not been changed. Also, the accumulated premiums paid by Victoria as of January 1, 2020 was $1,200 7. ABC pays $1,200 for accounting course then Victoria can improve her IFRS knowledge 8. Victoria paid $700 in annual dues to a professional accounting association. Calculate Victorias Net income from employment