Wyatt Harris worked for RET Co. from March 1st to December 31st during 2020. Wyatt earned a monthly base salary of $4,000, plus $8,000 commissions on sales. Wyatt was required by RET to pay for employment expenses. Wyatt travelled out of the city most days in order to sell to customers in surrounding towns, and received a monthly allowance of $500 to cover travel costs (which has been accurately recognized as 'unreasonable'). Wyatt and RET each contributed $2,000 to Wyatt's registered pension plan in 2020. Wyatt provided you with the following receipts for 2020: Gasoline receipts. $5,200 Repairs and maintenance 2,150 Insurance for the year 1,700 Parking (all employment related) 600 Interest on automobile loan for the 10 months. 2,000 CCA (depreciation for tax purposes) on the automobile 12,375 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 Wyatt purchased a new vehicle to use for employment at RET. 12,000 of the 25,000 kms driven in 2020 were for business purposes. Required: Calculate Wyatt's net income from employment and explain the items you did not use. Focus