Ava has not yet filed her 2021 personal income tax returns (combined Federal and Quebec) and has asked you for help. For 2021, she provided you with the following:

• T4 tax slip from Hydro-Qubec where she works as an engineer, reporting her 2021 gross annual salary of $105,000;
• T5 tax slip showing interest income received in 2021 of $1,500;
• On December 1, 2021, she sold 100 shares in Canadian Tire for $180/share (she had purchased 150 shares when they were at $110/share in 2019);
• Made a Tax-Free Savings Account (TFSA) contribution of $6,000 on January 1, 2021;
• Contributed the maximum to her Registered Retirement Savings Plan (RRSP) plan on May 15, 2021, when she received her company bonus (note that her 2020 earned income was $100,000; she maximizes her RRSP contribution each year and is not part of a company pension plan);
• Professional dues from the Order of Quebec Engineers that she can deduct in the amount of $945; and
• Has a capital loss of $60 from a previous year that she can deduct against her capital gain.

a) Calculate Avas combined Federal and Quebec taxes payable. Use Table A, 2021 tax rates. Ignore non-refundable tax credits. (1.5 marks)

b) Calculate Avas average tax rate. (.5 marks)

Please show work and all answers thanks

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