Eric Fenson is employed as a shipping supervisor. In the evenings and on weekends, he holds a second job as a real estate salesperson for a national real estate firm. His financial information for 2023 is as follows:

1. His salary from his day job is $73,000 per annum. However, the employer deducts a number of items from his salary, and so his net take-home pay is only $50,044. The following amounts were deducted in 2023:

Income tax	$	13,000
Union dues		800
Canada Pension Plan		3,754
Employment Insurance premiums		1,002
Registered pension plan contribution		3,600
Charitable donations remitted to United Way		800
	$	22,956

The employer paid the following amounts on behalf of Eric:

Canada Pension Plan	$	3,754
Employment Insurance premiums		1,403
Registered pension plan		3,000
Group term life insurance premiums ($50,000 coverage)		1,400
	$	9,557

Eric used the employers summer camp for a one-month holiday and paid the employer $240 rent. When not being used by employees, the summer camp is rented for $800 per month.

Although Eric owns his own automobile, he is provided with a company car. The company purchased the car for $43,000. During the year, he drove a total of 24,000 kilometres, of which 20,000 kilometres were for personal use. The employer also paid all of the operating costs, which amounted to $3,000.

During the year, he attended a conference in Toronto. His spouse travelled with him at the companys expense ($1,200).

The employer permits staff to purchase merchandise from its retail outlet at the companys cost. During the year, Eric purchased for $1,000 merchandise with a retail value of $1,200.

1. As a real estate salesperson, Eric earns a base salary of $10,000 and receives commissions of $5,000. In relation to his real estate work, he incurs the following expenses:

Dues to a local real estate association	$	480
Fee for a three-day seminar on how to be an effective salesperson		3,000
Advertisingcalendars and pens		2,100
Automobile operating costs		4,840
Promotion (meals and drinks for clients)		3,400
Personal meals (during in-town business)		480
Purchase of a cell phone		600
Basic cell phone plan (30%)		260

Eric uses his own automobile for his real estate activities. The car has an undepreciated capital cost for tax purposes of $12,000. During the year, he drove a total of 30,000 km, of which 27,000 was related to selling real estate. His employer provides him with a monthly car allowance of $240 ($2,880 per year).

Required: Determine Erics employment income for tax purposes for 2023.