AP $4-8($Comprehensive Federal Income Tax Payable$)$

Ezra Pinnock is $73$ years old and is an engineering professor at a major Canadian university. He is in good health and lives in Toronto in a large house he inherited from his mother.

Employment Information

Ezra's gross salary for $2023$ was $$163,000.$ As the result of negotiations by his union, he was entitled to receive an additional $$8,000$ in salary related to his employment in $2023.$ However, this adjustment will not be paid to him until January $2024.$

In $2023,$ Ezra's employer deducted El contributions of $$1,002.$ Because of his age and the fact that he is collecting CPP benefits, Ezra no longer has to make CPP contributions.

Ezra's employer sponsors an employee pension plan that qualifies as an RPP$.$ Because Ezra no longer contributes to this plan, when he reached age $69$ he was required to start withdrawals from the RPP$.$ In $2023,$ he received $$26,000$ of pension income from the plan.

As much of Ezra's employment involves distance education, he is required by his employer to maintain an office in his home. This home office occupies $18\%$ of the space in his residence and is viewed as his principal place of business. The $2023$ expenses associated with this residence are as follows:

$\backslash$table$[[$Electricity$,$$$4,680$