David Brown was dismissed from his job after working for the company for five years. On termination,

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Question:

David Brown was dismissed from his job after working for the company for five years. On termination, he was paid his regular semi- monthly pay of $2,000.00, $440.00 outstanding vacation pay, $10,000.00 legislated wages in lieu of notice and $5,000.00 retiring allowance.

Calculate the amount to be reported in Block 15B of the Record of Employment.