2. Mr. Johnson has Net Income For Tax Purposes of $250,000, all of which is employment in- come. His employer has withheld and remitted the required El and CPP amounts. Mr. Johnson was married on December 1, 2017. His wife, an accounting student, had salary of $27,500 for the period from January 1 to November 30, 2017 and $2,500 for the month of December, 2017