13. Ashley and Alan separated amicably at the end of 2017 agreed that their two children age 5 and 6 would live with Alan because Ashley travels a lot for business. Alan had stayed home for a few years and went back to work part-time when they separated. As a result, Ashley agreed to pay Alan $1,500 a month in spousal support and $1,800 a month in child support. However, they drew up their own separation agreement and stipulated only that Ashley would pay Alan a total of $3,300 a month in support. Ashleys salary in 2018 is $125,000 and Alans is $25,000. How much do the annual payments cost Ashley after-tax? How much does Alan receive after-tax? (2 marks)

14. Paul and his wife had been married for 15 years and had been separated for 3 days when he suddenly died. He left an estate worth $600,00 after taxes. In his will, he left $300,000 to his wife Linda and the rest to be divided per capita between his three children. The family lives in Alberta and Paul had not had time to change his will before he died. How much does each child inherit? (2 marks)