Case D

Calculate Roger Blaine's minimum federal tax payable for 2020. Indicate any carry forwards available to him and his dependants and the carry forward provisions. Ignore any amounts Roger might had withheld or paid in instaments and the possibility of pension income splitting.

medical expenses of Care D Roger Blanes 48 years of age med his wit. Martha. 43. They have no children. Roger ras employment income of $85.000. Martha has employment income of $14.000 Marthas 68 year old father Ahmed, and her 20 year old aunt, Jeh, te woh thom. Both we in good health Ahmed's Net Income For Tax Purposes is $1.200 d n's Net Income for Tax Purposes is $11.000. Roger paid $375 in interest related to his student loan during the year