Chris has income this year from the following sources: $80,000 from his full-time job, $20,000 from a part-time job, $5,000 in interest from a GIC, $3,500 in dividends from a Canadian-controlled private corporation (CCPC) and a capital gain of $100,000 on the sale of his cottage. What amount must Chris report as employment income on line 10100 of his T1 General Income Tax Return? $80,000 $20,000 $100,000 $108,500