Carol received salary of $60,000 during the current year. In addition she earned commission income of $25,000

Question:

Carol received salary of $60,000 during the current year. In addition she earned commission income of $25,000 of which she received $15,000 in the current year. She received the remaining $10,000 in the first quarter of the following year.
Determine Carol’s employment income for the current year. Income tax reference: ITA 5(1).