Calculate Roger Blaine's minimum federal Tax Payable for 2020. Indicate any carry forwards available to him and his dependents and the carry forward provisions. Ignore any amounts Roger might have withheld or paid in instalments and the possibility of pension income splitting.

CASE C: Roger Blaine is 48 years old and his wife, Martha, is 43. Roger has rental income of $65,000 and Martha has investment income of $9,400. They have a 19 year old disabled son, Albert, who lives with them. His disability qualifies him for the disability tax credit and he has no income of his own. During the year, Roger and Martha have medical expenses of $1,250. Medical expenses for Albert during the year total $8,350