Carla and Lena are married and have two children, aged 4 and 3. They have asked for your assistance with their tax return, and provide you with the following additional information: The family returned to Canada at the beginning of the tax year following a 214-day sailing trip in the southern hemisphere where Carla was performing oceanic research for work. Carla has worked for the same company for twelve years. Carla will earn $90,000 while working full-time and Lena will earn no income while attending university as a full-time student. The children will attend daycare while Lena is attending classes and studying. The couple owns both a house and a cottage. They typically visit the cottage on holidays throughout the year. They are considering selling both properties this year. Their family home originally cost $150,000 and is now valued at $300,000. The cottage cost $160,000 and has a current market value of $260,000. The couple has owned the house for ten years and the cottage for five years. Carla and Lena have three questions regarding this information. 1. Was the couples residency status for tax purposes impacted by the 214-day absence? 2. Who will claim the daycare expenses? 3. Will there be taxes owing if both properties are sold this year?