Question 12 ( 35 minutes ) [ Chapter 3] Iona has come to you to help her compute her employment income for the year . Her details are as follows . Iona's income for the year is as follows : Salary - gross 554.000 Less : CPP and EI contributions* ( 3. 147 ) Less : RPP Contributions ( matched by employer* ( 3, 100 ) ( contributions are to a defined benefit pension plan ) Allowance for travel costs* 3.0.00 Allowance for gas ( $ 200 per month ) 2. 400 Bonus based on her sales volume 10.000 $63. 153 The total costs of travel , partially for work , are as follows :" Gas , oil , and maintenance* $6.000 License and insurance* 2.000 $8.000 Lona discovered that she needed a car for work . She purchased a Volkswagen Passat on January 10 2012 for $ 43, 000 . plus HST of 13% for a total of $48. 590 . She received the money to buy the car from her dad . During the year , she has driven 34, 000 km for work and only 6, 000 km for personal use . You know that the CCA rate for cars is half of 30%' in the first year . Additional costs of travel while away from the area of where she lives are airfare ( $ 1 . 500 ) , accommodation ( $1 . 000 ) , and meals ( $ 1 , 000 ) . The company does not give her an office , as she is out selling every day . She has partitioned & workspace in her home that she uses for her office . The office space takes up about 20%/! of the home* and is used for no other purpose . The company provided all employees with a turkey at Christmas and Thanksgiving ( value of $80 in total for the year ) . The company has deducted this expense for tax purposes . During the year , Iona paid for an all inclusive vacation package to stay at a resort in Varadero . Cuba . She used her frequent flyer plan miles earned on her company credit card for the airfare ( value of $500 ) for the trip . The costs associated with Iona's home are as follows :" Oil for furnace*