Avery Swan is 30 years old and single. She is employed as a middle-level manager with a national Canadian company. After living and working for five years in Regina, Saskatchewan, she was transferred to her employer's office in Winnipeg, Manitoba on December 15, 2021. Her financial transactions for the 2021 taxation year are shown below. 1. Avery receives an annual salary of $55,000. The following was withheld by the employer Income tax Company pension contribution Canada Pension Plan Employment Insurance (13,000) (2,200) (3,166) (890) 2. During the current year, Avery purchased 1,100 shares of her employer's company (a public corporation) under a stock-option program. The shares cost $10 each and at the time of purchase had a market value of $14. When the stock option was granted two years ago, the share price was $11. To fund the purchase, she borrowed $10,000 from her bank. During the year, she paid interest of $900 on the loan. 3. The previous year, Avery had unwisely invested in commodity futures and lost a large portion of her savings. She considered this loss to be a business loss but was unable to use the full amount for tax purposes because her other income was not sufficient. Of the total loss, $6,600 is unused. 4. As well, Avery had the following receipts for 2021: Dividends from taxable Canadian corporations (Eligible) Dividends of $1,000 from a foreign corporation, less foreign taxes of $150 Cash received from RRSP withdrawal used to purchase home Proceeds from the sale of public corporation shares (originally purchased for $20,000) $ 4,400 850 25,000 28,600 5. In 2021, she made the following disbursements: Winnipeg home down payment (first home) $60,000 Mortgage payments on her new home Life insurance Charitable donations. Contribution to a federal political party Tuition fees to a university (one-day course) 1,000 400 700 850 400