Ms. Sarah Kline is a copy editor for a major Canadian publisher. Her gross salary for the year ended December 31, 2020, is $73,500. For the 2020 taxation year, Ms. Klines employer withheld the following amounts from her income: Federal and Provincial Income Taxes $26,000 Registered Pension Plan Contributions 2,400 Contributions To Group Disability Plan 175 Ms. Klines employer made a $2,400 matching contribution to her registered pension plan and a $200 matching contribution for the group disability insurance. Other Information: 1. During 2020, Ms. Kline was hospitalized. The disability plan that provides periodic benefits to compensate for lost employment income paid her benefits of $1,800 during this period. Ms. Kline began making contributions to this plan in 2019 and paid $225 for that year. 2. Ms. Kline paid dues to her professional association in the amount of $1,650 for the year. Required: Calculate Ms. Klines minimum net employment income for the year ended December 31, 2020. Ignore all GST and PST considerations. Calculations leading to your answer are required.