On January $2,2024,$ Ms$.$ Betty Connor moved from Toronto, Ontario, to Orilla, Ontario, to begin employment with Southern Ventures Ltd$.($SVL$).$ Her salary for the year was $$142,000.$ SVL withheld the following amounts from her earnings: Federal and provincial income tax $$32,500$ Registered Pension Plan $($RPP$)$ contributions $($SVL made a matching contribution$)3,200$ EI premiums $1,049$ CPP contributions $3,218$ United Way donations $450$ Professional association dues $1,250$ Other information includes the following: Ms$.$ Betty Connor$$s moving expenses totaled $$6,800.$ SVL reimbursed Ms$.$ Betty Connor for $100\%$ of these expenses. For the year $2024,$ Ms$.$ Betty Connor was awarded a bonus of $$32,000.$ Of this total, $$25,000$ was paid in $2024,$ with the remainder of $$7,000$ paid in January of $2025.$ SVL provided Ms$.$ Betty Connor with an automobile to be used for employment purposes and paid all the operating expenses, which totaled $$8,100$ for $2024.$ The cost of the automobile was $$39,550,$ which included GST and PST$.$ The automobile was available to Ms$.$ Betty Connor throughout all of $2024.$ She drove a total of $63,000$ kilometres, of which $8,000$ were for personal use and $55,000$ for employment purposes. In negotiating her employment with SVL$,$ Ms$.$ Betty Connor had asked for a $$50,000$ interest$-$free loan as one of her benefits. SVL$$s human resources department indicated that the CEO would not approve any employee loans. However, they agreed to advance $$50,000$ of her $2025$ salary on November $1,2024.$ Ms$.$ Betty Connor accepted. In her employment$-$related travels, Ms$.$ Betty Connor had accumulated over $100,000$ Aeroplan points. In $2024,$ she and her partner Donald used $50,000$ of these points for a weekend flight to New York City. If she had purchased them, the tickets would have cost $$2,000.$ The accumulation of the points was not considered an alternative means of remuneration. SVL provided Ms$.$ Betty Connor with the following additional benefits: Clothing allowance $$4,800$ Squash club membership $($not job related$)2,800$ Financial advisor fees $1,200$ Ms$.$ Betty Connor$$s previous employer was a CCPC$.$ In $2023,$ she was granted options to buy $500$ of the company$$s shares at $$20$ per share. This option price was higher than the estimated FMV of the company$$s shares at the time the options were granted. On January $2,2024,$ Ms$.$ Betty Connor exercised these options. At this time the FMV of the shares was $$28$ per share. Ms$.$ Betty Connor immediately sold the shares for $$28$ per share. Ms$.$ Betty Connor was required by her employer to purchase a laptop computer to be used for employment purposes. At the beginning of $2024,$ she purchased the laptop for $$1,356,$ which included GST and PST of $$156.$ In $2024,$ she spent $$150$ on computer$-$related supplies. Ms$.$ Betty Connor was required by the terms of her employment contract to maintain her professional status. Required Determine Ms$.$ Betty Connor$$s $2024$ employment income