Ms$.$ Sarah Kline is a copy editor for a major Canadian publisher. Her gross salary for the $2023$ taxation year is $$73,500.$ Ms$.$ Kline$$s employer withheld the following amounts from her income in $2023$:

Federal and provincial income tax $$26,000$

RPP contributions $2,400$

Contributions to group disability plan $175$

Ms$.$ Kline$$s employer made a $$2,400$ matching contribution to her registered pension plan $($RPP$)$ and a $$175$ matching contribution to the group disability insurance plan.

Other Information:

$1.$ In $2023,$ Ms$.$ Kline was provided with an automobile that was leased by her employer. The lease payments were $$700$ a month, an amount that included a $$50$ monthly payment for insurance. The automobile was used by her for $11$ months of the year and, during the month it was not used she was required to return it to her employer$$s premises, in accordance with the company$$s policy. In $2023,$ she drove the automobile a total of $40,000$ kilometres with $37,000$ kilometres for employment purposes and $3,000$ kilometers for personal use. The operating expenses were $$5,200$ for the year and were paid by her employer. She reimbursed her employer $$0\mathrm{.}30$ per kilometre for her personal use.

$2.$ In $2023,$ Ms$.$ Kline was hospitalized. The disability plan that provides periodic benefits to compensate for lost employment income paid benefits of $$1,800$ to her in $2023.$ Ms$.$ Kline began making contributions to this plan in $2022$ and paid $$175$ in each of $2022$ and $2023.$

$3.$ Ms$.$ Kline paid dues to her professional association in the amount of $$1,650$ for the $2023.$ Maintaining her professional status is a condition of her employment.

$4.$ In September $2021,$ Ms$.$ Kline was granted options to buy $200$ of her employer$$s publicly traded shares at a price of $$50$ per share. At the time the options were granted, the shares were trading at $$50$ per share. On June $6,2023,$ Ms$.$ Kline exercised the options. At the time of exercise, the shares were trading at $$70$ per share. She continued to own the shares on December $31,2023.$ The annual gross revenues of her corporate employer were $$325$ million.

Required: Calculate Ms$.$ Kline$$s minimum $2023$ employment income. Ignore all GST$/$HST and PST considerations.