Sheldon Daly is district sales manager for a Vancouver-based distribution company. He has requested that you help him es

[answerhappygod]

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 2021 taxation year.
He has provided the following information for 2021:

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 2020. The December 2021
commissions were computed as $1,800 and were received in January
2022. The employer deducted the following from his salary in
2021:
Canada Pension Plan contributions $
3,166
Employment Insurance premiums
890
Private medical plan premiums
300
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
900
Premiums for a private medical insurance plan
300
Sheldon’s spouse died in late 2020, leaving him to support three
children. In 2021, 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 2021.
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 2020. Sheldon paid $5,300 in 2021 to operate the car and
used it 70% of the time for employment duties.
Sheldon incurred the following additional costs relating to his
employment:
Promotion (meals) $
1,100
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 costs—out-of-town travel
5,700

Required:
Determine Sheldon’s employment income for tax purposes for
2021.