Your client Sultan is trying to plan for the payment of his 2019 taxes and wants an idea as to how much that tax bill will be. Sultan has provided you with the following details regarding his activities for 2019. Earls income for the year is as follows: Salary gross $85,000 Less: CPP and EI contributions (3,609) United Way charitable contributions through payroll deductions* (500) Bonus (based on company profits for the year) 10,000 $90,891 *Note that Sultan has regularly made charitable contributions yearly on his payroll deductions. Under Sutans contract of employment, he is required to pay all of his own employment-related expenses. He regularly travels out of the municipality on employment-related matters. He is requried to drive his own auto for work. During this year, he has driven 34,000 km for work and only 6,000 km for personal use. He purchased this auto, on January 10, 2019, for $32,500 plus PDI and delivery of $1,000, plus HST, for a total of $37,855. The costs of travel, partially for work, are as follows; Gas $5,000 Maintenance 1,000 Licence 200 Insurance 1,800 $8,000 Additional costs of travel while away from the area of his home (assumes away for > 12 hours) are train fare ($2,500), accommodation ($3,000), and meals ($2,000). He has owned Chamomile Co. shares for a number of years. Chamomile is a public Canadian company. The shares paid total dividends of $0.06 per share in 2019. On October 1, 2019, after the dividend payments for the year, Earl sold 800 shares for $28.125 per share for total proceeds of $22,500. Brokerage fees are $200. Based on his history of transactions, at the time of the sale, he had 2,750 shares at an adjusted cost base of $6.50 per share. 6 At the beginning of 2019, Sultan had two rental properties. These properties are expected to have the following operating cash flows associated with them: #1 #2 Gross rents received.................................................. $ 20,000 $ 16,000 Expenses related to earning rental income: Advertising (for tenants).................................... 200 Property taxes..................................................... 1,400 3,000 Utilities (landlord provided) .............................. 4,200 2,800 Property #1 was purchased in 1996 at a cost of $90,000 for both the land and building. The cost of the land was $25,000 of this total purchase price. Property #2 was purchased in 2011 at a total cost of $105,000; the fair market value of the land at the time was $60,000. The UCC balance in Class 1 for property #1 was $25,948 and Class 1 for property #2 was $33,139 at January 1, 2019. During 2019, the local community enacted strict new bylaws on the safety requirements of rental properties. To upgrade the two buildings to the new code would require $40,000 for property #1 and $60,000 for property #2. As a result, Earl decided to improve #1 (in the next year) and decided to sell property #2 and did so for $268,000, effective May 5, 2019. The fair market value of the land was appraised to be $140,000 and the building $128,000. Required: Calculate Sultans income under Division B. Show supporting computations whether or not relevant to your final answer. Ignore the HST rebate for this and subsequent years.