15 Ms. King had a busy year in 2022. During the year, she formally separated from her husband and retained custody of her five-year-old daughter, Kelly. She also decided that she needed a fresh start in another city, so she quit her job in Belleville, Ontario and got a new job in Windsor. Ms. King and her daughter moved to Windsor, Ontario, in November 2022. She has asked you to help her estimate her 2021-22 income for tax purposes. In order to help you, she has prepared the following list of all the transactions that she thinks might be of interest to you. 1) Her employment income from her employer in Belleville for the first 11 months of 2022 was $85,000. Her deductions at source included CPP/EI of $4,453 (including $461 of CPP enhanced contribution) and income tax of $11,000. 2) Her new employer in Windsor agreed to pay some of her moving expenses, but in order to simplify things, they were going to give her an allowance of $8,000. She was responsible then for her own expenses. Her moving costs were as follows: Moving company charges 5500 Gas for trip to Windsor at the time of move 75 Motel in Belleville for one right on the day of move 75 Meals during one-day move to Windsor 100 Lease cancellation charge in Belleville 200 $5950 She had made a trip to Windsor to look for an apartment for her and Kelly and she had incurred the following expenses: Gas for trip to Windsor and return $150 Motel costs in Windsor 150 Meals 75 375 3) Her income from her new employer in Windsor during the month of December was $5,000 4) During the year she incurred the following expenses for the care of Kelly: Food and Clothing 6000 Babysitter costs while she was at work 3000 5) Ms. King incurred legal fees of $3200 to establish her right, under the Divorce Act, to support payments in connection with the finalization of the separation agreement. She feels that this was well spent, since her lawyer was successful in getting her husband to pay child support to her for Kelly in the amount of $800 per month, starting in February 2022. So far, her husband has been making these payments on time. 6) She also had trouble with her 2020 tax return and had to pay her previous accountant 400 to deal with the CRA. It turns out that the CRA has correctly assessed her return. 7) She is totally confused by the RRSP rules, so she wants you to tell her what the maximum amount is that she can contribute to her RRSP for 2022. She wants you to assume that she will make these payments within the time deadlines. 8) Five years ago, Ms. King inherited some shares in a Canadian-resident public company, Facai Ltd. from her mother. She believed that the shares were capable of making money for her. She sold the shares in 2022, in order to put money into a mutual fund that a friend recommended. Her mother had paid $5000 for these shaes in 2003 and at the time of her mothers death, the shares were worth $60000. Ms. King sold them for $180,000. Ms. King received cash dividends from these shares during the year in the amount of $9058. 9) One of her good friends had been a battered wife, so Ms. King had donated $2000 to local registered charity which protects battered women. 10) Ms. King gave you a copy of her 2021 tax return and it showed employment income of $55000, child care expenses of $2000 and taxable dividends of $10,000. She made the maximum RRSP contribution for 2021 and earlier years and did not have any unused RRSP contribution room or undeducted RRSP contribution at the end of the year. Ms. King has asked you to calculate her income for 2022. Explain why you omitted any amounts from your calculations. Show all calculations