CASE B

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 B: Roger Baline is 48 years of age and has an employment income of $65,000. His wife, Martha, is 43 years of age and has Net Income for Tax Purposes of $4,650. They have one child, Eileen, who is 11 years of age and has income of $3,000. During the year, the family had eligible medical expenses of $1,050 for Roger, $1,800 for Martha and $300 for Eileen