You are the HR Manager of an IT service company in Waterloo (Ontario) region, Tech Stop inc. (TSI). Recently TSI completed a hiring campaign and created a new department, 'Corporate Services.' The headcount of this department is five. It is led by the Director, Corporate Services, and includes three analysts and an administrative assistant. Compensation details of all employees in this department are as follows: Alice Senna, Director: - Base Salary: $214,000 - CPP annual maximum pensionable earnings reached on May 31 - El annual maximum pensionable earnings reached on May 31 Valentina Lula, Analyst: - Base Salary: $73,000 - CPP and El annual maximum pensionable earnings not yet reached. Theo Bundchen: - Base Salary: $102,000 - CPP annual maximum pensionable earnings reached. - El annual maximum pensionable earnings reached