Sheldon Daly is district sales manager for a Vancouver-based distribution company. He has requested that you help him establish his employment income for tax purposes for the 2023 taxation year. He has provided the following information for 2023:

1. Sheldons base salary is $94,400. As sales manager, he is entitled to a small commission on the sales made by staff under his supervision. He received $8,700 in such commissions, which included $1,200 of commissions earned in late 2022. The December 2023 commissions were computed as $1,800 and were received in January 2024. The employer deducted the following from his salary in 2023:

Canada Pension Plan contributions	$	3,754
Employment Insurance premiums		1,002
Private medical plan premiums		300

1. In addition to the above, the employer pays the following to Sheldon or on his behalf:

Travel allowance	$	2,900
Group term life insurance premiums for $50,000 coverage		800
Premiums for a private medical insurance plan		300

1. Sheldons spouse died in late 2022, leaving him to support three children. In 2023, he hired a person at a cost of $9,000 to provide babysitting services for the two youngest children. Following his spouses death, Sheldon suffered from depression. As a result, his employer paid the cost of $3,000 for counselling services and also provided him with airline tickets costing $2,800 so that he and the children could visit a relaxation resort in 2023.
2. Sheldon uses his own vehicle for employment duties. The vehicle (class 10.1) had an undepreciated capital cost of $17,000 at the end of 2022. Sheldon paid $4,800 in 2023 to operate the car and used it 60% of the time for employment duties.
3. Sheldon incurred the following additional costs relating to his employment:

Promotion (meals)	$	1,000
Purchase of a cell phone		500
Basic cell phone plan		480
Lease costs for laptop computer		700
Home internet		800
Golf club dues		1,000
Hotel costsout-of-town travel		5,200

Required: Determine Sheldons employment income for tax purposes for 2023.