Canadian Tax Question

Roger Blaine is 48 years old and his wife, Martha, is 43. Roger's only source of income is from rental properties His net and taxable income is $65,000. Martha has net income of $9,400 all from investments. 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

Required: Calculate Roger Blaine's minimum federal income tax payable for 2021. Indicate any carry forwards available to him and his dependents and the carry forward provisions. Ignore any amounts Roger might have had withheld or paid in instalments and the possibility of pension income splitting.