AP 8-16 (Comprehensive Case Covering Chapters 1 to 8) Family Information Ms. Jasperina Johns is 45 years of age and is divorced from her husband. She has one son, Louis, who is 12 years old and is sufficiently disabled that he qualifies for the disability tax credit. Louis has 2021 net income of $1,200, which is interest income from an inheritance. (Note: This amount is not subject to any attribution rules, which are discussed in Chapter 9.) Jasperina's mother, Jackie, lives with them and provides care for Louis. She is in excellent health. Her net income for 2021 is in excess of $150,000. Jasperina has offered to pay her for her services, but Jackie has refused to accept any payment. Employment Information Jasperina is the chief financial officer of a large public corporation and has an annual salary of $252,000. Her employer offered her various alternatives in additional compensation and she chose the health care package. As a result all of her medical or dental costs are fully covered. Her employer withholds the following amounts from her employment income: RPP contributions CPP Jasperina's employer makes a matching contribution to her RPP of $3,200. $3,200 856 2,898 Jasperina's employer reimbursed her $4,900 for three evening courses that she attended at a local college during 2021. They were accounting, tax, and human resource courses taken at the request of the president of the company. Every employee received a Christmas basked with a value of $300. The basket included a fitness activity tracker and a cT-shirt, baseball cap, sunglasses, and water bottle with the company name and logo printed on them.