Camille operates a child care service from her home. Her gross business income for 2018 amounted to $42,350. He tax-deductible business expenses consisted of the following:

Advertising	$1,700
Dues, memberships, subscriptions	520
Motor vehicle expenses	1,115
Supplies	582
Meals and entertainment	495
Other expenses	437

Camille can also deduct home expenses, such as utilities, property taxes, house insurance, mortgage interest, and maintenance for the business use of a workspace in her home. The amount that may be deducted is a proportion of the total annual home expenses allocated to the workspace on a reasonable basis, such as area or number of rooms. Camille's eligible home expenses for the year were:

Heat	$3,750
Power	2,480
Water	610
House insurance	1,420
Maintenance	1,930
Mortgage interest	6,630
Property taxes	3,260
Other expenses	690

The house covers 345 square meters and consists of eight rooms. Camille uses one room with an area of 45 square meters as her business office.

room with an area of 45 square QUESTIONS 1. What portion of her eligible home expenses may Camille claim as tax-deductible expenses if the expenses are allocated on the basis of (a) area? 2. What is her net business income if Camille allocates home expenses on the basis of area? 3. For most individuals, basic federal income tax equals the federal tax calculated according to Table 3.3, less non-refundable tax credits. What is Camille's basic federal income tax if she reports a non-refundable tax credit of $12138 ? Note: Federal tax is reduced by 15% of total non-refundable tax credits. 4. What percent of Camille's business income is basic federal income tax? What percent of Camille's taxable income is basic federal income tax