Telephone service ( basic monthly charge for home phone* ) 500 Mortgage interest 6.000 Long - distance calls for work 1. 000 Property taxes 2.000 Computer Equipment needed for work [ CCA would be 5375) 2.500 General upkeep and maintenance* 2.000 Contents and property insurance* 500 Supplies for the office 400 $17.900 Under Iona's contract of employment , she is required to pay all of her own employment - related Expenses as well as the costs to maintain her own office . She regularly travels out of the municipality* on employment - related matters . Required : Compute Iona's income from employment . Show support any computations whether or not relevant to your final answer . Cite in detail the relevant provisions in the Income Tax Act , and provide Explanations to support all inclusions , deductions , and exclusions