Mr$.$ Jefferson sells a line of computer software for a company in Western Canada. In $2023,$ he was paid a base salary of $$59,000$ and received sales commissions of $$87,900.$ He did not receive an allowance, nor was he reimbursed by his employer for any of his expenses. During the year, Mr$.$ Jefferson has the following employment$-$related expenses.

View the expenses. View the additional information.

Required

Determine Mr$.$ Jefferson's employment income for $2023.$ Ignore all GST$/$HST and PST implications.

First, calculate the deductible CCA on the automobile used by Mr$.$ Jefferson. Enter the employment$-$related usage proportion as a percentage.

Full capital cost allowance

Employment$-$related usage proportion

Deductible CCA on automobile