Both Jean Belanger and his wife Carole are 66 years of age. During 2020, they each received OAS payments of $7,000. As a long-term employee of a Canadian public company, Jean receives an annual pension benefit. For 2020, the amount is $168,000. This payment, along with the OAS payment, are his only sources of income. Because she was blinded in work related accident, Carole qualifies for the disability tax credit. As the accident involved negligence on the part of her employer, Carole receives a monthly annuity payment of $3,500. This payment will continue as long as she lives. This is her only source of income other than the OAS payment. Neither Jean nor Carole are eligible for any tax credits other than the basic personal credit, the age credit, the pension income credit, and the disability tax credit. Further, they have no deductions that will be used in the determination of Taxable Income. Required: Compare the 2020 Amount Owing to the CRA, ignoring provincial income taxes, by Jean and Carole assuming: A. Jean does not split his pension income. B. Jean splits his pension income with Carole on a 50:50 basis.