Your friend Rob works as an appraiser with Tien Co., her start date was January 1, 2021. As an appraiser, Rob is required to drive to properties and appraise their market value. Rob had invited you to the Tien Co.s 2021 New Years Eve party and when she drove you home she asked you to help calculate her tax payable for 2021.

Tien Co. (TC) paid Rob an annual gross salary of $80,000, contributed $5,000 to her Registered Pension Plan (she contributed the same amount) and withheld the following amounts from her pay:

Income Tax	$	20,000
Employment Insurance	$	900
Canada Pension Plan	$	2,600
Registered Pension Plan	$	5,000
Appraisal Institute Membership Dues	$	1,500
Union Dues	$	2,000
United Way Charity Contribution	$	500

Tien Co. provided Rob with a Subaru Outback. Tien Co. purchased the Outback new in 2019 for $48,000 including $3,000 in tax. The Outbacks market value as of January 1^st, 2021, is $36,000. Rob drove 54,000kms in total of which 16,000kms were for personal use. For the month of July, when she visited her friend Julie, the car was parked at the office. Tien Co. paid all the operating costs. To reduce the automobile benefit she will pay $500 to TC February 1^st and April 1^st.

To help her progress in her career, TC paid $1,000 for a photography course, photos are used in appraisal reports to identify the subject property, comparable properties and support a valuation. TC also paid $500 for a healthy living course for Rob to remain healthy and manage stress to reduce sick days and turnover.

To help Rob meet potential clients, TC paid $1,500 for Robs squash club membership. On her birthday she received a $300 squash racquet and at Christmas a $200 gift card to Racquets Served Sports Shop.

As suggested in her healthy living course, Rob also works out in the gym in TCs office to which all employees have access. A comparable gym membership would cost $1,000 per year. While working out she injured her ankle. She spent $300 on a walking cast, $2,000 on physiotherapy and $1,000 on massage therapy appointments not covered by her plan.

At the New Years Eve party, Rob received a $250 brief case in recognition of one-year service, a $750 drone for bringing in the Airport Authority as a client, and a bonus of $4,000 which will be paid January 31^st, 2022.

During her co-op term Rob received options while working for a publicly held Real Estate Investment Fund. The REIT fund shares traded at $10.00 when she received 200 options to purchase them for $11.00. During 2021 she exercised the options when the shares traded at $14 and sold them for $16. Rob had a net capital loss carryover of $3,000 from a past investment in SVU shares. She also had $3,000 in university tuition dues that she had not yet used in her tax returns.

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