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 2022 taxation year. He has provided the following information for 2022: 1. Sheldon's base salary is $103,800. As sales manager, he is entitled to a small commission on the sales made by staff under his supervision. He received $9,600 in such commissions, which included $1,300 of commissions earned in late 2021. The December 2022 commissions were computed as $1,800 and were received in January 2023. The employer deducted the following from his salary in 2022: Canada Pension Plan contributions Employment Insurance premiums Private medical plan premiums $3,500 953 300 2. In addition to the above, the employer pays the following to Sheldon or on his behalf. Travel allowance $3,200 Group term life insurance premiums for $50,000 coverage Premiums for a private medical insurance plan 900 300 3. Sheldon's spouse died in late 2021, leaving him to support three children. In 2022, he hired a person at a cost of $9,000 to provide babysitting services for the two youngest children. Following his spouse's 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 $3,100 so that he and the children could visit a relaxation resort in 2022. 4. Sheldon uses his own vehicle for employment duties. The vehicle (class 10.1) had an undepreciated capital cost of $19,000 at the end of 2021. Sheldon paid $5,300 in 2022 to operate the car and used it 70% of the time for employment duties. 5. Sheldon incurred the following additional costs relating to his employment: Promotion (meala) $1.100 employer paid the cost of $3,000 for counselling services and also provided him with airline tickets costing $3,100 so that he anc the children could visit a relaxation resort in 2022. 4. Sheldon uses his own vehicle for employment duties. The vehicle (class 10.1) had an undepreciated capital cost of $19,000 at the end of 2021. Sheldon paid $5,300 in 2022 to operate the car and used it 70% of the time for employment duties. 5. Sheldon incurred the following additional costs relating to his employment: Required: Promotion (meals) Purchase of a cell phone Basic cell phone plan Lease costs for laptop computer Home internet Golf club dues Hotel costs-out-of-town travel $1,100 500 480 700 800 1,000 5,700 Determine Sheldon's employment income for tax purposes for 2022. Less Limited Salesperson expenses Required: Determine Sheldon's employment income for tax purposes for 2022. Less Limited Salesperson expenses Total Sales person Expenses Maximum Salesperson expenses deduction allowed i Net Employment Income $ 0 $