AP 4-1 (Personal Tax Credits -2 cases) In each of the following independent cases, determine the maximum amount of 2021 personal tax credits, including transfers from a spouse or dependant, that can be applied against federal income tax payable by the individuals. In all cases, the individual's net income is equal to his or her taxable income. Ignore, where relevant, the possibility of pension income splitting. Unless otherwise stated, assume that each individual is less than 65 years old. A calculation of tax payable is NOT required, only the applicable income tax credit base and the credit amount applied against federal income tax payable. 1. Cammy Tarbell has net income of $96,500, all of which is employment income. Her employer has withheld maximum El and CPP contributions. She is married to Bob Tarbell, who has net income of $8,650. They have four children ages 3, 5, 7, and 9. All of the children are in good health and none of them have any income during the current year. 2. Scotty Severa has been divorced for a number of years. Because his former wife is an airline pilot who travels extensively, he has been awarded custody of their three children. The children are aged 7, 10, and 15 and they are all in good health. Scotty's net income is $71,400, all of which is spousal support payments. The two younger children have no income of their own. The 15 year old has income from part-time jobs of $8,640