Victoria was employed by of ABC co., a Canadian public corporation. Her main role was the accounting department manager. She received the following during 2022 : ABC policy to match employees RPP contributions (Registered Pension Plans), and disability premiums (100\% match) 2. For her good performance, she was awarded a $21,000 bonus; of the total bonus, she received one-third on Dec 25,2022 , and the remainder was to be paid on January 2,2023 . 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 to pay $1,500 per week in a similar rental building. Victoria was not involved in any business activities during this trip. 4. During the year, ABC provided its employees with subsidized 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 saved $900 by paying the company only $1,000 for her meals. 5. Feb 15,2022 , Victoria receives options to buy 1,000 shares of ABC co. common shares at price (exercise price) $20. On this day, the market price was $17. Victoria exercised the option on August 12,2022 , when the price was $25 per share. Victoria plans to hold the shares until next year 6. In May 2022, 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 on Jan 1, 2018, and the annual premiums have not been changed. Also, the accumulated premiums paid by Victoria as of January 1 . 2022, was $1,200 7. ABC pays $1,200 for an accounting course then Victoria can improve her IFRS knowledge 8. Victoria paid $700 in annual dues to a professional accounting association. 9. A birthday gift, a hand watch costing $250, was given to Victoria. ABC corporate policy was to deduct such gifts Required: Calculate Victoria's minimum hiet employment income for the year ending in Dec 31, 2022. In notes, provide reasons for any items do not include in your calculations. Also, reason with calculation (if needed) for amounts included in your calculations. Note Answers only NOT acceptable, support calculations are required, reference to ITA is a bonus Victoria was employed by of ABC co., a Canadian public corporation. Her main role was the accounting department manager. She received the following during 2022 : ABC policy to match employees RPP contributions (Registered Pension Plans), and disability premiums (100\% match) 2. For her good performance, she was awarded a $21,000 bonus; of the total bonus, she received one-third on Dec 25,2022 , and the remainder was to be paid on January 2,2023 . 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 to pay $1,500 per week in a similar rental building. Victoria was not involved in any business activities during this trip. 4. During the year, ABC provided its employees with subsidized 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 saved $900 by paying the company only $1,000 for her meals. 5. Feb 15,2022 , Victoria receives options to buy 1,000 shares of ABC co. common shares at price (exercise price) $20. On this day, the market price was $17. Victoria exercised the option on August 12,2022 , when the price was $25 per share. Victoria plans to hold the shares until next year 6. In May 2022, 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 on Jan 1, 2018, and the annual premiums have not been changed. Also, the accumulated premiums paid by Victoria as of January 1 . 2022, was $1,200 7. ABC pays $1,200 for an accounting course then Victoria can improve her IFRS knowledge 8. Victoria paid $700 in annual dues to a professional accounting association. 9. A birthday gift, a hand watch costing $250, was given to Victoria. ABC corporate policy was to deduct such gifts Required: Calculate Victoria's minimum hiet employment income for the year ending in Dec 31, 2022. In notes, provide reasons for any items do not include in your calculations. Also, reason with calculation (if needed) for amounts included in your calculations. Note Answers only NOT acceptable, support calculations are required, reference to ITA is a bonus