AP 4-5 (Comprehensive Federal Income Tax Payable) e em Ms. Tanja Umstead is 46 years old and lives in Richmond, British Columbia. She is in good health and works in the sales department of a large publicly traded company. orit isdi nuaas sys ew exeriw s02 Tanja's Personal Information She is divorced and has custody of her 11-year-old daughter, Cynthia. The daughter is sufficiently disabled that she qualifies for the disability tax credit. The daughter has 2022 net income of $6,425, largely made up of interest on bonds purchased from an inheritance. 2. Tanja's 68-year-old mother lives with her and provides care for Cynthia on a full-time basis. She is active and healthy. As she receives no compensation for this work, Tanja has no child care expenses in 2022. The mother's 2022 net income is $13,460. 3. Because of a 2022 decline in Cynthia's mobility, Tanja has had to install access ramps in several locations in her home. The cost of these ramps was $14,600. ja919in! 4. In 2022, Tanja worked nearly 300 hours as a volunteer search and rescue volunteer for which she received $200 in compensation. 5. Tanja's medical expenses for 2022 are as follows: Various prescription drugs (Tanja and Cynthia) Various medical specialist treatments for Cynthia blo 21GY CA Prescription sunglasses for Tanja and Cynthia Cosmetic surgery for Tanja Dentist fees for Tanja's mother Dentures for Tanja's mother $ 3,465 10,490 875 2,463 3,300 1,325 beun tel amo Bi Baldbero Virheisitu Yon ud m to tepns bindino es how sh en mi emoonia on esd de to purchas 6. In 2022, Tanja contributes $3,500 to the Red Cross, a registered Canadian charity. bo ber ne bha be rbice #moshi Employment Information 1. Tanja's 2022 salary is $93,500. In addition, she was awarded a year-end bonus of $12,000, all of which is payable in January 2023. which from 2. Tanja's employer sponsors a defined benefit RPP. In 2022, Tanja and her employer each contribute $4,150 to the plan. In addition, her employer withheld maximum El contributions of $953 and maximum CPP contributions of $3,500.

A) 4-5 (Comprehensive Federal Income Ws. Tanja Umstead is 46 years old and lives in Richmond, British Columbia. She is in good health and works in the sales department of a large publicly traded company. Tanja's Personal Information 1. She is divorced and has custody of her 11-year-old daughter, Cynthia. The daughter is sufficiently disabled that she qualifies for the disability tax credit. The daughter has 2022 net income of $6,425, largely made up of interest on bonds purchased from an inheritance, 2. Tanja's 68-year-old mother lives with her and provides care for Cynthia on a full-time basis. She is active and healthy. As she receives no compensation for this work, Tanja has no child care expenses in 2022. The mother's 2022 net income is $13,460. 3. Because of a 2022 decline in Cynthia's mobility, Tanja has had to install access ramps in severai locations in her home. The cost of these ramps was $14,600. 4. In 2022, Tanja worked nearly 300 hours as a volunteer search and rescue volunteer for which she received $200 in compensation. 5. Tanja' modinal exnenses for 2022 are as follows: 6. In 2022, Tanja contributes $3,500 to the Red Cross, a registered Canadian charity. Employment Information 1. Tanja's 2022 salary is $93,500. In addition, she was awarded a yearend bonus of $12,000, all of which is payable in January 2023. 2. Tanja's employer sponsors a defined benefit RPP. In 2022, Tanja and her employer contribute $4,150 to the plan. In addition, her employer withheld maximum El contributions $953 and maximum CPP contributions of $3,500. 3. Her employer offers to pay the tuition for employees taking foreign language courses. Tanja is a course of personal interest and is not related a British Columbia university. The course is course is $3,600, all of which is paid for by her tanja's employment. The tuition fee for the months. 4. Tanja is provided with disability insurance by an employer-sponsored plan. In 2022, as a consequence of an automobile accident, she was unable to go to work for one month and receives benefits of $6,500. Starting in 2020 , Tanja has contributed $340 per year for the plan's 5. Tanja's employer provides her with an a contribution in each year. a cost of $39,500. In 2022 , the car is driven 41,000 was purchased several years ago at employment purposes and 7,000 for personal use. T1,000 kilometres, 34,000 of which were for costs, which for 2022 totalled $7,240. Except for the is required to pay her own operating the car was available to Tanja throughout the year. Dure month that she was off from work, car was left in her employer's garage as required. During the one month that she was off, the 6. Tanja's employer provides all of its employees with her employer's policy. the company of the services provided to Tanes with financial counselling services. The cost to 7. As a result of winning a sales contest, Tanja was $450. of this trip in Canadian dollars wast, Tanja received a one-week trip to Las Vegas. The value 8. In 2020, Tanja received options to acquire 250 shares of her employer's common stock at a price of $25 per share. When the options were granted, the shares were trading at $25 per share. In 2022, Tanja exercises all of the options. On the exercise date, the shares are trading at $32 per share. Tanja still owns the shares on December 31, 2022. Required: Calculate Tanja's 2022 minimum taxable income and federal income tax payable. Ignore any GST/HST \& PST considerations