Your meeting with Jing has provided the following information:

Jing is thirty years old, divorced, and has a ten$-$year$-$old child from a former marriage. Child support payments from Jing are $$500$ a month.

Jing lives in Saint John, and is a salesperson for Zeus Inc. The earnings from the job include a base salary of $$6,000$ per month plus a commission of $1\%$ on the sales Jing makes in the month, which were $$50,000$ every month in $2023.$

Jing moved to Saint John from Halifax on December $1,2022,$ due to a promotion with Zeus. Jing's tax$-$deductible moving expenses totaled $$9,500,$ and there was no reimbursement from Zeus. $$4,500$ of this expense was accurately claimed on the $2022$ tax return. Jing took out a $$120,000$ mortgage to purchase a new home in Saint John. The total interest payments were $$8,400$ in $2023.$

Jing's personal vehicle is used to perform the work duties, and Jing pays for the expenses with no reimbursement from Zeus. However, an allowance of $$400$ is received each month which is treated as unreasonable for tax purposes. Jing purchased a new car in $2022$ which is used seventy$-$five percent of the time for business purposes. The undepreciated capital cost of the vehicle at the beginning of $2023$ was $$28,000.$ Total costs to operate the vehicle are $$800$ per month. Interest expense on the car loan is $$200$ per month.

Jing spends $$300$ per month on fashionable clothing for work, and $$500$ per year on a new cell phone. The cell phone bill is $$80$ per month, of which seventy$-$five percent is for employment use.

Jing takes files home from the office at the end of the day and reviews the sales calls in a home office. The files are then returned to the office at Zeus in the morning prior to leaving for the day to make sales calls. Jing's monthly total expense for the home insurance, property taxes, maintenance, and utilities are $$1,000.$ The home office occupies ten percent of the square footage in the home.

Jing maximizes RRSP contributions each year. The $2022$ Notice of Assessment showed RRSP room of $$12,000.$ Earned income was $$42,000$ in $2022$ which consisted of $$6,000$ in commissions. Zeus does not have a registered pension

plan. CPP for enhanced contribution is $$631.$

Required:

A$.$ Calculate Jing's minimum net income for tax purposes for $2023.$ Use the

aggregating formula from Section $3$ of the Income Tax Act to show your

answer.

B$.$ Indicate why any items have been omitted from your calculations