which 37,000 were employment related. The automobile was used by Martin for 11 months during 2016. He was required to return the automobile to his employer's garage during the month that he did not use it. 8. During 2016, Martin receives several gifts from his employer: As is the case for all of the company's employees, Martin receives a $250 gift certicate that can be used for merchandise at a local department store. In recognition of his 10 years of service, Martin receives an engraved wrist watch. The retail value of this watch is $800. At Christmas, all of the company's employees receive a gift box of vintage wines. The retail value of these wines is $400. Required: A. Determine Martin's minimum Net Income For Tax Purposes for the 2016 taxation year. B. Determine Martin's minimum Taxable Income for the 2016 taxation year. C. Based on your answer in Part 3, determine Martin's federal Tax Payable and amount owing (refund) for the 2016 taxation year