Eli Mercia is $32$ years old. Eli earned $$112,000$ in $2021$ while employed as a senior accountant. The combined CPP and EI deduction during $2021$ totaled $$3,754.$ Of this amount, $$166$ was the CPP enhanced contribution. The following information was also provided pertaining to the $2021$ taxation year:

Eli enrolled in part$-$time studies at the local university, paying tuition fees of $$1,500.$

Eli donated $$2,000$ to a registered charity for tax purposes, and $$800$ to a federal political party.

During the year, a total of $$4,500$ was spent on eyeglasses, dental care, and prescriptions, and none of this amount was reimbursed.

Eli's spouse did not work during $2021$ while attending full$-$time post$-$secondary classes which cost $$8,000$ in tuition. The maximum allowed amount was transferred to Eli for $2021$ tax purposes. Eli's spouse had no other income during the year.

Eli ha a $$2,000$ non$-$capital loss from $2020.$

Couple does not have any children.

Required:

A$.$ Calculate Eli's taxable income for $2021.$

B$.$ Calculate Eli's federal tax liability for $2021.$