Start by determining which items to include and not include when calculating employment income. Determine whether the salary and fees should be included.

Gross salary and fees are required to be included in

employment income.

The deduction of the income taxes withheld as an employment expense is

not allowed.

Part $2$

$$Here$,$ determine whether the reimbursed$$ travel$-$related employment costs should be included in the calculation of employment income.

The reimbursed$$ employment$-$related travel expenses represent

an expense of the employer.

$$So$,$ there is

no economic advantage or benefit to Ms$.$ McCabe.

Part $3$

$$Next$,$ determine whether the reimbursement of the$$ work$-$related course should be included when calculating employment income.

The primary beneficiary of an$$ employment$-$related course is

Ms$.$ McCabe.

$$So$,$ there is

no taxable benefit to the employer.

Since the tuition fees were$$ reimbursed, Ms$.$

McCabeMcCabe

will

not be entitled to a tuition tax credit.