Walter worked for ABS Inc. from April $1$st to December $31$st during $2023.$ He earned a monthly base salary of $$5,000,$ plus $1\%$ commission on all of his sales. During $2023,$ Walter's sales totaled $$850,000.$ Walter was required by his employer to pay for his employment expenses. He traveled out of his city most days in order to sell to customers in surrounding towns. He received a monthly allowance of $$500$ to cover his traveling costs $($which has been accurately recognized as $$unreasonable$\text{'}).$ Walter and his employer each contributed $$3,000$ to the company's registered pension plan in $2023.$

Walter provided you with the following receipts for $2023$:

Gasoline receipts related only to employment

$$5,200$

Meals with clients

$3,200$

Purchase of a laptop

$1,000$

Advertising costs

$800$

Phone call charges for business

$1,200$

Consumable supplies for work

$500$

Membership to a local golf club

$8,000$

Walter purchased a new vehicle to use for his employment at ABS Inc. $12,000$ of the $25,000$ kms driven in $2023$ were for business purposes. The vehicle cost Walter $$40,000$ plus HST of $13\%.$ Work$-$related interest payments on the car loan totaled $$200$ per month.

Required:

Calculate Walter's employment income for $2023$ in accordance with Section $3$ of the Income Tax Act. You must provide a brief explanation for any amounts you have purposely excluded from the calculation.