Question $1(78$ marks$)$

Amanda Sampson is $37$ years old and lives in Saskatoon, Saskatchewan. Amanda has the following family:

Spouse, Keith, in good health with a net income of $$9,750$ in $2023.$

Daughter, Ashley, age $19$ and in good health with a net income of $$8,400$ in $2023.$

Son, Jason, age $11$ and in good health.

Information relevant to the previous year $(2022)$ is as follows:

Amanda had employment salary of $$104,$XYZ$,$ made RPP contributions of $$6,400,$ interest income of $$5,300,$ a rental loss of $$7,000,$ and business income of $$13,000.$

Amanda's employer reported a $$11,300$ pension adjustment in $2022.$

Amanda also made spousal support payments to her ex$-$husband for $$6,000$ in $2022.$ She made the same spousal support payment in $2023.$

At the end of the $2022,$ Amanda's unused RRSP deduction room was $$7,200.$ She had no undeducted contributions.

Information relevant to the current year $(2023)$ is as follows:

Amanda worked for a large public company.

During the year, her salary was $$114,xYZ.$

Amanda also received a commission of $$32,000,$ half of which was paid during the taxation year and the other half will be paid in April of the next year.

Amanda's employer made the following payroll withholdings:$\backslash$table$[[$RPP contributions,$$7,600],[$CPP contributions,$3,754],[$El Premiums,$1,002],[$Donations to registered charities,$1,600],[$Union dues,$1,841],[$Payments for personal use of company car,$2,400],[$Premiums to company's disability insurance plan,$1,200]]$

Other relevant information includes the following:

Amanda's employer makes a matching contribution to the company's RPP on behalf of Amanda.

Amanda's employer makes a matching contribution to the company's disability insurance plan on behalf of Amanda. The comprehensive disability insurance plan provides periodic benefits during any period of disability to compensate for lost employment income. Due to a $2-$month sick leave, Amanda receives disability insurance benefits of $$13,480.$ Amanda has been making the same contribution each year since $2018.$ She has had no disability insurance claims in any of the calendar years $2018$ to $2022.$

Amanda's employer provides her with an automobile that was purchased in $2020$ for $$58,000.$ Her employer pays all of the operating expenses, which totalled $$8,900in2023.$ During the year, Amanda drove the car a total of $28,000$ kilometers, $21,000$ of which were for employment use with $7,000$ for personal use. The automobile was available to Amanda for $12$ months of the year.Amanda is required to maintain an office in her home without reimbursement from her employer. Her employer provides the required T$2200$ form. She uses $15\%$ of the home's usable floor space for her office. The home office expenses are:

$\backslash$table$[[$Utilities and maintenance,$$7,000$