(b) legal fees - . for representation in Family Court $ 2,600 . for appealing an income tax assessment which she lost 900 $ 3,500 (c) care for her children - . food and clothing $ 6,500 babysitter for half days during 30 weeks of school term ($70 per week) 2,100 babysitter for full days during 15 weeks of summer and other vacations ($105 per week) 1,575 overnight summer camp for 14-year-old child for 4 weeks 1.000 $11,175 (d) move to Dundas - unsuccessful trip to find accommodation car expenses S 50 hotel for two nights ($150 per night) 300 meals for three days ($30 per day) 90 long distance calls to realtor to find accommodation 35 S 475 move with family cancellation of lease on Elmira apartment 550 hotel for two nights near Dundas after movers packed and while household effects in transit 300 meals for two days during packing and in transit 200 car expenses 25 transportation, packing and unpacking of household effects 3,195 5 4,270 (e) maintenance payment for husband by virtue of agreement made pursuant to a court order - . total of monthly payments for his maintenance 5 4,800 . total of monthly payments made directly to his apartment landlord 3.600 $ 8,400 (4) Ms. Outovit had net capital losses of $4,200 in 1999 which were available for carryforward. (5) Ms. Outovit had the following amounts withheld from her salary in 2008: Canada Pension Plan $ 2,049 Employment Insurance 711 $2,760 (6) Ms. Outovit's oldest child, Real, attends the University of Waterloo and paid tuition of $4,000 for eight months of full-time attendance during 2008. Real earned gross employment income of $2,500 during the summer. No amounts were withheld from his pay. Ms. Outovit's other children do not have any income. (7) Ms. Outovit made total contributions to registered charities of $700. Required: Showing all calculations, whether or not necessary to the final answer, calculate the following: (A) Subdivision d inclusions and Subdivision e deductions for 2008, noting briefly why any items were not used in your calculations (consider in these notes the amount of any RRSP over- contribution, its consequences and how it should be dealt with), (B) taxable income for 2008, and (C) federal taxes payable for 2008