Roger Blaine is 48 years of age and his common-law partner Bob is 43. Roger has an employment income of $65,000. Bob has a Net Income For Tax Purposes of $4,500. They have two adopted children, Barry aged 8 and Don aged 10. After living in rented premises for the last 7 years, Roger and Bob decide to purchase a residence. They acquire a 3 bedroom house in the suburbs at a cost of $245,000 and move into the house during the year.