Andrea works for Short Line Limited as an engineer. She has 2019 taxable income of $100,000, which is 100% employment income. The maximum CPP and EI was withheld from her paycheque during the year, plus $15,000 in federal income taxes. Her common law partner, Jamie, has a net income of $5,000.

Andrea is also a volunteer firefighter and volunteered for 500 hours for the local fire department in 2019. She also bought a house this year for $450,000. Neither her nor her common law partner had owned and lived in another home in the last 5 years.

The couple have one child who is 7 years old. During 2019, Andrea spent $1,000 on medical expenses for their child, plus $2,000 in medical expenses for herself and $500 for Jamie.

Andrea donated $3,500 to the Canadian Mental Health Association during the year. She also made political contributions of $1,200 to a registered federal political party in 2019.

Required: Determine Andreas federal tax payable or refundable for 2019. Answer on the excel response sheet, in the yellow boxes on the problem 3 tab. For any credit she is not eligible for, you may leave the yellow box blank.