Question $4$

$(15$ pts$)$ Mr$.$ John Saw works for Seabrook LLC$.$ In $2023$ his Salary for the year was $$85,200\mathrm{.}00.$ The company deducted Taxes of $$18,500,$ CCPP of $$3,824,$ and EI of $$1,001\mathrm{.}00$

along with RPP deduction of $$4,500\mathrm{.}00$ giving a net salary of $$57,375.$ The company also reimburse him for the tuition fee of $$2,800\mathrm{.}00$ for work related course. He received a bonus of $$15,000$ for his work performance. John Saw loved to work at Seabrook LLC because it had a daycare on site. The Daycare is open to the public The value of the benefit was $$8,500$ per year per child. $($Jon has $1$ child that attends$).$ Jon pays the company $$350\mathrm{.}00$ a month for this privilege. Seabrook reimburses Jon $$3,500\mathrm{.}00$ for expenses paid on his business Travel to Toronto. The company also paya all employees for the following benefits during the year: $$1,00$ cash gift on their birthdays and Christmas, Non$-$cash Gift card value of $$1,000\mathrm{.}00$ on partners birthdays. All employee's Receive a $20\%$ discount on all items purchase in store unless the items is at cost$,$ then they must pay the cost. Jon purchased $ $10,000\mathrm{.}00$ receiving a $$2,000\mathrm{.}00$ benefit Calculate the income for the year