AP 4-3 (Individual Tax PayableSeven Cases} The following seven independent cases make varying assumptions with respect to Roger Elaine and his 2021 tax status. In all cases where Roger earned employment income, his employer withheld the maximum El premium and CF? contribution. Required: In each case, calculate Roger Blaine's minimum federal income tax payable for 2021. Indicate any carry forwards available to him and his dependants and the carry forward provisions. Ignore any amounts Roger might have had withheld or paid in instalments and the possibility of pension income splitting.Case A Roger Blaine is 48 years of age and has net and taxable income of $65,000, all of which is from employment with the exception of a deduction for CPP in the amount of $290 (ITA 60le.11). During the year, Roger makes contributions to federal political parties in the amount of $1,000. Roger is not married and has no dependants, Case B Roger Blaine is 48 years of age and has net and taxable income of $65,000, all of which is from employment with the exception of a deduction for CPP in the amount of $290 (ITA 60(e.1)). His wife, Martha, is 43 years of age and has net income of $4,650. They have one child, Eileen, who is 11 years of age and has net income of $3,000. During the year, the family had eligible medical expenses of $1,050 for Roger, $1,800 for Martha, and $300 for Eileen. Case C Roger Blaine is 48 years old and his wife, Martha, is 43. Roger's only source of income is from rental properties. His net and taxable income is $65,000. Martha has net income of $9,400 all from investments. They have a 19 yearold disabled son, Albert, who lives with them. His disability qualifies him for the disability tax credit and he has no income of his own. During the year, Roger and Martha have medical expenses of $1.250. Medical expenses for Albert during the year total $8.350. Case D Roger Blaine is 48 years of age and his wife, Martha, is 43. They have no children. Roger has not and taxable income of $65,000, all of which is from employment with the exception of a deduction for CPP in the amount of $290 (ITA 60(e.1)).Martha's net income is $14,000. Martha's 68-year-old father, Ahmed, and her 70-year-old aunt, Jaleh, live with them. Both are in good health. Ahmed's net income is $9,200 and Jaleh's net income is $11,000. Roger paid $375 in interest related to his student loan during the year.Case B Roger Blaine is 48 years of age and his common-law partner, Bob, is 43. Roger has net and taxable income of $65,000, all of which is from employment with the exception of a deduction for CPP in the amount of $290 (ITA 60(e.11).Bob has net income of $4,500. They have two adopted children, Barry aged B and Don aged 10. After living in rented premises for the last seven years, Roger and Bob decide to purchase a residence. They acquire a three-bedroom house in the suburbs at a cost of $245,000 and move into the house during the year. Case F Roger Blaine is 48 years of age and his wife, Martha, is 43. Roger has net and taxable income of $65,000, all of which is from employment with the exception of a deduction for CPP in the amount of $290 (ITA 60(e.1)). Martha has net income of $5,050. They have a son, Albert, who is 19 years old and lives at home. He attends university on a full-time basis during eight months of the year. Roger pays $5,400 for Albert's tuition for two semesters during the 2020 calendar year and $525 for required textbooks. Albert's net income is $3,000 that he earned from summer employment. He agrees to transfer the maximum amount of eligible tuition credit to his father. Case G Roger Blaine is 67 years of age and his wife, Martha, is 68. Martha has been completely disabled for a number of years and the extent of her disability qualities her for the disability tax credit. Their son, Albert, is 38 years old, in good health, and lives with them to help care for Martha. Albert has $10,000 of income from spousal support. The components of Roger and Martha's income are as follows: Roger Martha Interest 300 $ 50 Canada Pension Plan benefits 4.400 200 Old Age Security benefits 7400 7400 Income from registered pension plan 32, 150 450 Net income $44.250 $8, 100