Amar has decided to go back to school to finish his mechanical engineering degree. He has enrolled in a full-time program at a designated post-secondary education institution. Amar is a single parent, and his parents help him with child care. Amar has the following sources of income for 2020: $12,000 2,000 6,000 Salary part-time employment Employment insurance benefits received (EI) Social assistance payments Education assistance payments (EAPs) from Registered Education Savings Plan (RESP) established on his behalf by his parents Entrance scholarship to post-secondary program Canada child benefit for his three-year-old daughter Annuity payments an investment left to him by his grandmother (capital portion is $2,500) Winnings from a poker tournament he entered Lump-sum payment received from his daughter's mother (there is no legal agreement she pays what she can) 5,000 4,000 1,200 3,000 1,500 2,000 The EAPs received included $1,500 determined to be a payment of the Canada Education Savings Grant (CESG) received and $500 determined to be accrued income from the plan. The balance was a return of capital. Required: a) Calculate Amar's net income for tax purposes for 2020. b) Provide explanations for omitted items