Case D Mr$.$ Rampersaud is not married and has no dependants. On receipt of a $$300,000$ inheritance in December, he donates $$50,000$ to his local hospital, a registered charity. He chooses to claim $$15,000$ in $2023.$ He also makes contributions to a federal political party in the amount of $$1,000.$

Case E Mr$.$ Rampersaud is a single father. He has a daughter, Mary, who is $8$ years old and lives with him. Two years ago, Mr$.$ Rampersaud graduated from a Canadian university. He currently has a Canada student loan outstanding. Mr$.$ Rampersaud pays back this loan in monthly instalments of $$300.$ During the year, he paid $$450$ in interest on this loan.

Required: In each case, calculate Mr$.$ Rampersaud's $2023$ minimum federal income tax payable. Indicate any carry forwards available to him and his dependants. Ignore any income tax amounts that Mr$.$ Rempersaud might have had withheld or paid by instalments.