Finance Sunshine List 2021
417 employees earning $100K+ · median $113,153 · average $121,892 · overview and trend →
Who makes the most at Finance in 2021?
Gergely Orencsak, Deputy Minister, was paid $422,351 in 2021 — the highest total compensation among 417 Finance employees on the Sunshine List; the median salary there was $113,153.
All Employees · 417 in 2021 · page 1 of 2
| # | Name | Title as filed | Salary | Total |
|---|---|---|---|---|
| 1 | Gergely Orencsak | Deputy Minister | $419,934 | $422,351 |
| 2 | Nancy Mudrinic | Associate Deputy Minister | $282,297 | $282,600 |
| 3 | Sriram Subrahmanyan | Assistant Deputy Minister, Taxation Policy | $250,874 | $251,156 |
| 4 | Timothy Schuurman | Associate Deputy Minister | $243,800 | $244,062 |
| 5 | Brian Lewis | Assistant Deputy Minister/Chief Economist, Office of Economic Policy | $239,648 | $239,916 |
| 6 | Allan Doheny | Assistant Deputy Minister, Provincial Local Finance | $227,938 | $228,220 |
| 7 | Mahmood Nanji | Associate Deputy Minister | $227,245 | $227,541 |
| 8 | Erin Mcginn | Assistant Deputy Minister, Government Business Enterprise | $223,532 | $223,796 |
| 9 | Juanita Dobson | Assistant Deputy Minister, Tax Compliance and Benefits | $214,235 | $214,496 |
| 10 | Elizabeth Doherty | Assistant Deputy Minister, Office of the Budget | $205,458 | $205,688 |
| 11 | Nicole Stewart | Assistant Deputy Minister, Income Security and Pension Policy | $202,254 | $202,500 |
| 12 | Brandon Chaput | Assistant Deputy Minister/Chief Administrative Officer | $198,426 | $198,648 |
| 13 | Francisco J Chinchon Alonso | Assistant Deputy Minister, Financial Services Policy | $191,637 | $191,861 |
| 14 | Kostas Plainos | Director, Personal Tax Policy and Design | $190,596 | $190,820 |
| 15 | Anna Langleben | Director, Corporate and Commodity Taxation | $190,591 | $190,814 |
| 16 | Diane Ross | Director, Assessment Policy and Legislation | $190,591 | $190,814 |
| 17 | Linda Dunstall | Director, Account Management and Collections | $184,990 | $185,212 |
| 18 | Stephen Boyd | Director, Strategic Human Resources Services | $182,172 | $182,385 |
| 19 | Alex Killoch | Director, Pension Policy | $180,591 | $180,815 |
| 20 | Sunita Chander | Assistant Deputy Minister, Strategy, Stewardship and Program Policy | $179,307 | $179,523 |
| 21 | William Praamsma | Director, Labour Economics | $178,668 | $178,877 |
| 22 | Chris Broughton | Director, Property Tax Policy | $176,435 | $176,643 |
| 23 | Helmut Zisser | Assistant Deputy Minister/Chief Administrative Officer | $176,129 | $176,129 |
| 24 | Victoria Chiodi | Director, Advisory, Objections, Appeals and Services | $170,415 | $170,617 |
| 25 | Robert Gray | Director, Industrial Economics | $170,191 | $170,402 |
| 26 | Heather Bowie | Director, Compliance | $167,336 | $167,529 |
| 27 | Linda Gibney | Director, Corporate Planning and Finance | $164,366 | $164,579 |
| 28 | Benjamin Somers | Director, Gaming and Cannabis Policy | $163,385 | $163,503 |
| 29 | Maria Iannaci | Director, Municipal Funding Policy | $162,182 | $162,371 |
| 30 | Marc Sharrett | Director, Program Policy and Analytics | $160,437 | $160,636 |
| 31 | David Verschuuren | Senior Investigator | $157,130 | $157,281 |
| 32 | Susan Ampleford | Director, Strategic Policy | $156,319 | $156,501 |
| 33 | Kirsten Evans | Director | $155,719 | $155,901 |
| 34 | Jeanette Robinson | Director, Strategy, Stewardship and Risk Management | $154,563 | $154,744 |
| 35 | Robert Nicholson | Director, Macroeconomics and Revenue | $154,279 | $154,459 |
| 36 | Alan Veerman | Project Director | $152,197 | $152,375 |
| 37 | Mashood Ak Mirza | Director, Income Verification Services | $151,516 | $151,704 |
| 38 | Gna Ah-Teck | Insolvency Officer (Designated) | $150,560 | $150,718 |
| 39 | Jason Stanley | Director, Business Services | $150,257 | $150,444 |
| 40 | Jermaine Jacobs | Security Services and Emergency Coordinator | $148,956 | $149,135 |
| 41 | Izabel Scovino | Director, Market Regulation | $147,950 | $148,126 |
| 42 | Suzanne Skinner | Director, Stakeholder and Policy | $145,937 | $146,122 |
| 43 | Luke Hillan | Director, Fiscal Policy | $145,653 | $145,833 |
| 44 | Charles Lammam | Executive Director of Policy and Budget | $144,025 | $144,187 |
| 45 | Jeffrey Sweeting | Director, Tobacco Strategy Project | $143,836 | $144,017 |
| 46 | Maureen Johnson | Director, Gaming and Cannabis Policy | $143,614 | $143,790 |
| 47 | Gregory Patterson | Senior Investigator | $142,644 | $143,347 |
| 48 | Mark Lawson | Chief of Staff | $142,204 | $142,355 |
| 49 | Jeffrey Smith | Senior Manager, Tax Advisory | $142,010 | $142,185 |
| 50 | Lucy Kang | Director, Financial Institutions Policy | $141,263 | $141,439 |
| 51 | Craig Blackwood | Senior Manager, Audit | $141,149 | $141,322 |
| 52 | Amanda Bell Suzuki | Senior Manager, Operations | $140,545 | $140,718 |
| 53 | Colin Graham | Manager, Corporate Tax Policy | $140,545 | $140,718 |
| 54 | Nancy Kutas | Manager, Ontario Municipal Partnership Fund Policy | $140,545 | $140,718 |
| 55 | Vincenzo Sorgente | Senior Manager, Program Delivery Tax | $140,540 | $140,713 |
| 56 | Lynn Lawson | Manager, Sales Taxes | $140,420 | $140,592 |
| 57 | Stephen Taylor | Manager, Integrated Modelling and Analytics | $139,699 | $139,874 |
| 58 | Jaswinder Brar | Senior Investigator | $139,299 | $139,450 |
| 59 | Mark Ahonen | Manager, Provincial Local Funding | $138,692 | $138,865 |
| 60 | Shameez Rabdi | Director, Capital Markets and Agency Transformations | $138,451 | $138,622 |
| 61 | Cameron Hy Yu | Manager, Fiscal Framework | $138,133 | $138,304 |
| 62 | David Hall | Director, Statistics Integration | $138,061 | $138,238 |
| 63 | Melinda Campbell | Manager, Alcohol Policy | $136,966 | $137,135 |
| 64 | Brent Crocker | Manager, Tax Analytics | $136,559 | $136,732 |
| 65 | Michael Ptolemy | Manager, Legislative Design | $136,559 | $136,732 |
| 66 | Paul Obara | Manager, Assessment Policy | $136,546 | $136,719 |
| 67 | Diane Painter | Manager, Strategic Business | $136,546 | $136,719 |
| 68 | Aidan Carter | Manager, Strategic Policy and Research | $136,533 | $136,706 |
| 69 | Kathleen Grant | Senior Manager, Business Planning and Resource Allocation | $136,533 | $136,706 |
| 70 | Malik Ljutic | Manager, Labour Markets and Demographics | $136,533 | $136,706 |
| 71 | Manoj Sharma | Senior Manager, Audit | $136,533 | $136,706 |
| 72 | Jill Eymann | Manager, Objections and Appeals | $136,516 | $136,689 |
| 73 | Berthy Franken | Senior Manager, Investigations | $136,498 | $136,671 |
| 74 | Rhonda Williams-Anceriz | Manager, Strategic Business | $136,497 | $136,664 |
| 75 | Robin Lewis | Manager, Corporate Tax Design | $133,856 | $134,025 |
| 76 | Rory Burke | Senior Manager, Program Services and Relationship Management | $133,066 | $133,239 |
| 77 | Franco Cava | Manager, Revenue Analysis and Forecasting | $132,987 | $133,155 |
| 78 | Mark Smith | Manager | $132,840 | $133,010 |
| 79 | Miroslaw Kuratczyk | Senior Manager, Data Analytics and Modelling | $132,106 | $132,273 |
| 80 | Michelle Gall | Senior Manager, Design and Implementation | $132,048 | $132,219 |
| 81 | Jawhar Kassam | Manager, Income Testing Services | $132,035 | $132,206 |
| 82 | Anna Strathy | Manager, Pension Benefits Standards Policy | $131,990 | $132,150 |
| 83 | Francis Mckenna | Manager, Sectoral and Regional Economic Modelling | $131,231 | $131,397 |
| 84 | Nathan Fahey | Senior Manager, Financial Institutions Policy | $130,997 | $131,163 |
| 85 | Elena Gurovsky | Marketing Advisor | $129,438 | $129,579 |
| 86 | Kathy Knowles | Senior Manager, Program Delivery Benefits | $129,380 | $129,538 |
| 87 | Nick De Maria | Senior Investigator | $129,325 | $129,475 |
| 88 | Anne Vuong | Manager, Ontario Municipal Partnership Fund Analysis | $129,263 | $129,426 |
| 89 | Ionis Stasinakis | Senior Investigator | $129,064 | $129,215 |
| 90 | Jennifer Bernier | Manager, Program Advisory | $129,028 | $129,184 |
| 91 | Matthew Desrosiers | Manager, Personal Income Tax Policy | $128,484 | $128,651 |
| 92 | Robert Muscat | Senior Group Manager, Mining Tax Field Audit | $127,831 | $127,988 |
| 93 | Jack Anthopoulos | Manager, Investigations | $127,826 | $127,983 |
| 94 | Teshome Amare | Senior Economist | $127,178 | $127,328 |
| 95 | Mark Williams | Manager, Economic Forecasting | $126,989 | $127,144 |
| 96 | Naomi Morita | Senior Group Manager, Electricity Act Field Audit | $126,920 | $127,075 |
| 97 | Eric Gent | Senior Economist | $126,530 | $126,679 |
| 98 | Cheryl Johnston | Strategic Communications Planner | $126,434 | $126,574 |
| 99 | Vinod Armoogum | Director, Broader Public Sector Pensions | $126,217 | $126,377 |
| 100 | Michelle Coburn | Project Manager | $125,818 | $125,972 |
| 101 | Hugh Finnigan | Manager, Economics Analysis | $125,317 | $125,470 |
| 102 | Jeff Hernandez | Controller | $124,980 | $125,142 |
| 103 | Julia Cautillo | Manager, Forensic Accounting | $124,245 | $124,402 |
| 104 | Dev Ram | Senior Group Manager, Electricity Act Field Audit | $124,199 | $124,356 |
| 105 | Yuen Tsang | Actuary | $123,622 | $123,778 |
| 106 | Sean Laughlin | Team Lead, Revenue Integrity | $123,185 | $123,334 |
| 107 | Colleen Astwood | Senior Investigator | $122,223 | $122,402 |
| 108 | Brianne Novelli | Manager, Cannabis Policy | $122,185 | $122,340 |
| 109 | Colleen Carson | Manager, Personal Income Tax Design | $122,107 | $122,262 |
| 110 | Peter Conforti | Senior Forensic Accounting Investigator | $122,003 | $122,154 |
| 111 | Giulio Rubini | Senior Economist | $121,814 | $121,955 |
| 112 | Charles Whitfield | Senior Policy and Legislative Design Specialist | $121,668 | $121,668 |
| 113 | Amir Mz Zaman | Senior Policy Advisor | $121,348 | $121,492 |
| 114 | Yvonne Coe | Senior Manager, Risk Assessment and Data Management | $121,289 | $121,447 |
| 115 | Jeffrey Parker | Chief of Staff | $121,200 | $121,355 |
| 116 | Michelle Lewis | Senior Manager, Business Services Support | $121,145 | $121,298 |
| 117 | Richard Clark | Chief of Staff | $120,643 | $120,802 |
| 118 | Xiao Fei Wang | Manager, Macroeconomics Policy and Modelling | $120,588 | $120,742 |
| 119 | Alana Higgins | Manager, Specialty Accounting | $120,456 | $120,604 |
| 120 | Rhonda Blair | Regional Manager, Program Delivery | $120,448 | $120,596 |
| 121 | Michele Snow | Audit Manager | $120,448 | $120,596 |
| 122 | Lynne Murdoch | Manager, Business Systems | $120,302 | $120,450 |
| 123 | Sareena Anand | Manager, Policy Guidance and Coordination | $120,124 | $120,272 |
| 124 | Susan Woodend | Project Manager | $119,899 | $120,051 |
| 125 | Robert Hammond | Manager, Investigations | $119,661 | $119,812 |
| 126 | Anjali Raghunath | Manager, Policy Intelligence and Alignment | $119,488 | $119,639 |
| 127 | Diana Mcneil | Manager, Special Projects | $119,477 | $119,626 |
| 128 | Manuela Cameron | Team Lead, Income Testing Delivery Projects | $119,403 | $119,553 |
| 129 | Asma Syed | Senior Economist | $119,353 | $119,503 |
| 130 | Jonathan Tekle | Manager, Facilities and Corporate Programs | $119,346 | $119,492 |
| 131 | Katrina Sehr | Manager, Income Security Policy | $119,009 | $119,157 |
| 132 | Monika Karski | Senior Policy Advisor | $118,832 | $118,982 |
| 133 | Shelda Ward | Manager, Statistical Transformation | $118,809 | $118,961 |
| 134 | Valerie Duchesneau | Senior Legislative Design Specialist | $118,899 | $118,899 |
| 135 | Ryan Walker | Senior Legislative Design Specialist | $118,899 | $118,899 |
| 136 | Jowenne Herrera | Special Policy Advisor and Executive Assistant | $118,565 | $118,715 |
| 137 | Ronald Hester | Regional Manager, Program Delivery | $118,271 | $118,416 |
| 138 | Bojan Avram | Lead Quantitative Economist | $118,175 | $118,328 |
| 139 | Diana Gobeil | Special Policy Advisor and Executive Assistant | $118,161 | $118,306 |
| 140 | Tatiana Muntean | Manager, Education Property Tax Analysis | $118,148 | $118,298 |
| 141 | Manir Hossain | Senior Economic Advisor | $118,067 | $118,217 |
| 142 | Daniela Evtimova Klassen | Senior Legislative Design Specialist | $117,869 | $118,019 |
| 143 | Shane Fallowfield | Director of Strategic Communications | $117,596 | $117,750 |
| 144 | Anthony Koh | Senior Economic Advisor | $117,173 | $117,323 |
| 145 | Cesar Furtado | Team Lead, Federal Provincial Relations | $116,755 | $116,906 |
| 146 | Jason Noble | Manager, Investigations | $116,707 | $116,859 |
| 147 | Marlo Spence Lair | Senior Manager, Agency Relations and Regulatory Policy | $116,677 | $116,819 |
| 148 | Jordan Matsumura | Special Advisor and Executive Assistant | $116,582 | $116,725 |
| 149 | Robindra Nath Banerjee | Senior Economic Advisor | $116,554 | $116,704 |
| 150 | Camilla Dzikowski | Senior Legislative Design Specialist Coordinator | $116,511 | $116,663 |
| 151 | Sarah Yoo | Senior Policy Advisor | $116,455 | $116,602 |
| 152 | Jason Maxwell | Manager, Business Systems | $116,355 | $116,502 |
| 153 | Edisa Kozo | Senior Economic Advisor | $116,331 | $116,470 |
| 154 | Corey Reid | Manager, Learning and Development | $116,134 | $116,281 |
| 155 | Suyin Chan | Senior Economic Advisor | $116,103 | $116,253 |
| 156 | Mustafa Erksoy | Senior Economist | $115,980 | $116,130 |
| 157 | Diane Vermilyea | Manager, Strategic Policy Liaison | $115,935 | $116,081 |
| 158 | Matthew Gloyd | Senior Communications Advisor | $115,949 | $116,079 |
| 159 | Rebecca Langstaff | Senior Legislative Design Specialist Coordinator | $115,924 | $116,074 |
| 160 | Stephanie Rullo | Senior Advisor, Strategic Communications | $115,787 | $116,021 |
| 161 | Julie Legault | Manager, Strategic Business | $115,834 | $115,980 |
| 162 | Chunping Liu | Senior Policy Advisor | $115,815 | $115,965 |
| 163 | Elsa Wong | Senior Economist | $115,716 | $115,867 |
| 164 | Lauren Kappius | Senior Manager, Pension Initiatives | $115,554 | $115,719 |
| 165 | Colleen Alleyne-Umrah | Senior Tax Legislation Specialist | $115,469 | $115,619 |
| 166 | Nicole Burley | Senior Forensic Accounting Investigator | $115,469 | $115,619 |
| 167 | Susan Coates | Senior Forensic Accounting Investigator | $115,469 | $115,619 |
| 168 | Caroline Crnekovic | Senior Policy Advisor | $115,469 | $115,619 |
| 169 | Svetlana Diomin | Senior Policy Advisor | $115,469 | $115,619 |
| 170 | Alexandra Felton | Senior Legislative Design Specialist | $115,469 | $115,619 |
| 171 | David Fujimagari | Senior Economist | $115,469 | $115,619 |
| 172 | Qaizar Hussain | Senior Economist | $115,469 | $115,619 |
| 173 | Andrew Jourard | Senior Forensic Accounting Investigator | $115,469 | $115,619 |
| 174 | Louis Kalikow | Senior Policy Consultant | $115,469 | $115,619 |
| 175 | Chong Hsien Malcolm Li | Senior Sales Tax Policy and Data Analyst | $115,469 | $115,619 |
| 176 | Zhihong Liang | Senior Economic Analyst | $115,469 | $115,619 |
| 177 | Douglas Malone | Senior Policy Consultant | $115,469 | $115,619 |
| 178 | Murray Mann | Senior Policy Advisor | $115,469 | $115,619 |
| 179 | David Martin | Indigenous Relations Policy Advisor | $115,469 | $115,619 |
| 180 | Bradley Mcdonald | Senior Policy Advisor | $115,469 | $115,619 |
| 181 | Maryam Moadel | Senior Policy and Legislative Design Specialist | $115,469 | $115,619 |
| 182 | Alexandre Munger | Senior Economist | $115,469 | $115,619 |
| 183 | Huan Nguyen | Lead Demographic Advisor | $115,469 | $115,619 |
| 184 | Theresa Parzei | Senior Economist | $115,469 | $115,619 |
| 185 | Heather Persad | Senior Policy Advisor | $115,469 | $115,619 |
| 186 | Eduardo Rojas | Senior Economic Advisor | $115,469 | $115,619 |
| 187 | Karine Roy-Loubier | Senior Sales Tax Policy and Data Analyst | $115,469 | $115,619 |
| 188 | Gayathri Sivananthan | Senior Economic Advisor | $115,469 | $115,619 |
| 189 | Gina Stephens | Senior Policy Advisor | $115,469 | $115,619 |
| 190 | Andrew Vanoosten | Senior Computer Forensic Investigator | $115,469 | $115,619 |
| 191 | Michael Weisman | Senior Policy Advisor | $115,469 | $115,619 |
| 192 | Zhi Xue | Lead Economic Advisor | $115,469 | $115,619 |
| 193 | Alula Yimam | Senior Economic Advisor | $115,469 | $115,619 |
| 194 | Chris Dragan | Senior Economic Analyst | $115,316 | $115,465 |
| 195 | Ryan Kelly | Senior Group Manager, Forensic Data | $115,170 | $115,315 |
| 196 | Nadia Williams | Manager, Access Privacy and Information Management | $114,843 | $114,988 |
| 197 | Errol Mchayle | Audit Manager | $114,784 | $114,924 |
| 198 | John Lucas | Audit Manager | $114,722 | $114,867 |
| 199 | Ruth Mclaughlin | Audit Manager | $114,722 | $114,867 |
| 200 | Donna Mcnabb | Manager, Business Enhancement | $114,722 | $114,867 |
| 201 | David Dijong | Manager, Broader Public Sector Pension Initiatives | $114,526 | $114,675 |
| 202 | Fred Akindolire | Audit Manager | $114,450 | $114,595 |
| 203 | Laura Mandelbaum | Manager, Stakeholder and Policy Support | $114,213 | $114,360 |
| 204 | Brian Wigg | Senior Economic Analyst | $113,645 | $113,793 |
| 205 | Michelle Johnson | Senior Manager, Investigations and Forensics | $113,584 | $113,728 |
| 206 | Sida Ge | Senior Legislative Design Specialist | $113,545 | $113,691 |
| 207 | Scott Blodgett | Senior Media Relations Advisor | $113,363 | $113,504 |
| 208 | Bradley Hughes | Audit Manager | $113,184 | $113,331 |
| 209 | Julia Jm Wallace | Manager, Provincial Land Tax Policy | $113,153 | $113,297 |
| 210 | Lisa Whitson | Intelligence Analyst | $112,965 | $113,176 |
| 211 | Michael Marr | Senior Economist | $113,017 | $113,167 |
| 212 | Jacques Marcil | Manager, Data Management and Integration | $112,800 | $112,942 |
| 213 | Kristann Raveendran | Senior Policy Advisor | $112,794 | $112,940 |
| 214 | Peter Monastyrskyj | Manager, Land Taxes | $112,636 | $112,778 |
| 215 | Sadruddin Salman | Senior Policy Consultant | $112,597 | $112,741 |
| 216 | Eric Henry | Senior Economist | $112,559 | $112,709 |
| 217 | Frances Ryan | Senior Manager, Revenue Integrity | $112,548 | $112,690 |
| 218 | Dimas Terron | Senior Policy Advisor | $112,450 | $112,600 |
| 219 | Purushoth Saravana | Senior Legislative Design Specialist | $112,395 | $112,541 |
| 220 | Krista Teichroeb | Senior Manager, Pension Initiatives | $112,334 | $112,478 |
| 221 | Raziydeen Virani | Senior Policy Consultant | $112,129 | $112,276 |
| 222 | Graham Flanagan | Senior Policy Advisor | $112,025 | $112,171 |
| 223 | Cmilja Nedovich | Senior Policy Advisor | $112,003 | $112,149 |
| 224 | Natalie Wong | Senior Policy Consultant | $111,636 | $111,781 |
| 225 | Lori Gilbert | Investigator | $111,451 | $111,664 |
| 226 | Shannon Soares | Manager, Program Advisory | $111,417 | $111,558 |
| 227 | Leigh Carl Boynton | Senior Policy Analyst | $111,162 | $111,303 |
| 228 | Asta Alberry | Program Manager, Insolvency | $110,943 | $111,087 |
| 229 | Margarita Parthimos | Senior Economist | $110,506 | $110,648 |
| 230 | Don Chin | Special Policy Advisor and Executive Assistant | $110,339 | $110,482 |
| 231 | Krishna Ramlal | Audit Manager | $110,217 | $110,454 |
| 232 | Shakker Rameh | Electronic Information Coordinator | $110,034 | $110,151 |
| 233 | Ryan Mcisaac | Senior Investigator | $109,974 | $110,138 |
| 234 | Farah Faisal | Manager, Economic Partnerships | $109,862 | $110,001 |
| 235 | Leonard Swallow | Manager, Performance Analysis | $109,701 | $109,844 |
| 236 | Linda Jonker | Director, Labour Economics | $109,693 | $109,827 |
| 237 | Vanessa Campbell | Senior Communications Advisor | $109,744 | $109,744 |
| 238 | Tammy Mepstead | Senior Project Analyst | $109,586 | $109,729 |
| 239 | Mitchell Davis | Senior Legislative Design Specialist | $109,450 | $109,600 |
| 240 | Diana Kladnitski | Senior Economic Advisor | $109,397 | $109,539 |
| 241 | Guojin Chen | Lead Quantitative Economist | $109,333 | $109,475 |
| 242 | Derwin Remedios | Senior Policy Advisor | $109,288 | $109,430 |
| 243 | Joanna Babula | Senior Policy Consultant | $109,254 | $109,404 |
| 244 | Andrea Vanasse | Senior Consultant | $109,181 | $109,323 |
| 245 | Vladimir Radivojcevic | Senior Project Lead | $108,958 | $109,100 |
| 246 | Khalid Yahia | Senior Policy Advisor | $108,917 | $109,059 |
| 247 | Gail Bloschinsky | Operations Manager | $108,785 | $108,919 |
| 248 | Robert Battiston | Senior Tax Analyst | $108,762 | $108,904 |
| 249 | Tammy Beatty | Senior Revenue Integrity Advisor | $108,762 | $108,904 |
| 250 | Jeremy Bertrand | Senior Program Advisory Specialist | $108,762 | $108,904 |