Question $5(16$ marks$)$

Celine Dion works in Vancouver as a sales representative for a major telecommunications company. In

$2024$ she received a base salary of $$107,000$ and commissions of $$15,000.$ Celine$$s employer has signed

form T$2200$ certifying that she must pay her own expenses and none of what she spends is covered via an

allowance or reimbursement.

Additional information:

$1.$ The following amounts were withheld from her earnings: EI premiums $$1,049,$ CPP

contributions, $$4,055$ and federal and provincial income taxes of $$61,500.$

$2.$ Celine$$s employer does not have an office in Vancouver. Due to this, Celine works out of a home

office. Costs related to her home are as follows:

$$ Electricity $$3,850$

$$ Property taxes $5,800$

$$ Insurance $1,760$

$$ Repairs and maintenance $2,990$

$$ Mortgage interest $14,730$

Celine uses one of the bedrooms as her home office. The bedroom has an area of $150$ square feet

and the entire house is $2,900$ square feet.

$3.$ During $2024$ Celine spent $$8,900$ taking out local business owners for meals and drinks. Celine

also purchased two Vancouver Symphony seasons tickets that she gives to clients. The total cost

of these tickets was $$15,000.$

$4.$ Celine drives extensively for work. In $2024$ she drove a total of $108,000$ km$,$ of which $82,000$

could be considered employment related. Celine drives a vehicle provided by her employer,

which was purchased in $2022$ for $$65,000.$ Operating costs for the year totalled $$28,400.$

$5.$ During the year, Celine purchased a laptop for $$1,980$ and a printer$/$copier for $$699.$ Both were

used exclusively for work.

$6.$ Celine is a member of the North American Marketing Association. Her annual membership cost

her $$1,500$ in $2024.$

$7.$ During $2024$ Celine spent $$5,200$ on airfare, $$10,500$ on accommodations, and $$4,800$ on meals

while travelling for work.

Required:

Calculate Celine Dion$$s net employment income for $2024.$ Please show your work and provide

supporting calculations.