Fields $Ltd.$ provided Julianne with a motor vehicle for the entire year, and the company also paid for all operating costs for the vehicle, with $ $5$ comma $400$ paid for operating costs $in$ the current year. The vehicle was purchased $by$ Fields $Ltd.$ three years ago $at$ a cost $of$ $ $47$ comma $500(incl.GST).In$ the current year, Julianne drove $24$ comma $700$ kilometres; $9$ comma $200$ kilometres were personal, and $15$ comma $500$ were for employment purposes.

$On$ October $1of$ the current year, Julianne purchased $1$ comma $500$ shares $of$ Fields $Ltd.$ under a stock option plan. Fields $Ltd.is$ a Canadian public corporation. The following information $is$ provided.

Stock Options

Option granted $on$ January $1of$ the prior year, $FMV$

$ $14$ per share

Option price

$ $14$ per share

Option exercised $on$ July $1of$ the current year, $FMV$

$ $20$ per share

$*$ Note: $On$ December $31,$ Jane continues $to$ hold the $1$ comma $500$ Fields $Ltd.$ shares since she anticipates they will appreciate $in$ value.

$In$ the current year, her mother travelled with her $to$ Vancouver when Julianne attended a five$-$day conference for accountants. Fields $Ltd.$ reimbursed her for the full cost $of$ $ $5$ comma $400,of$ which $ $2$ comma $080(includingGST)$ was for expenses she incurred