Emily and Jacob met in university and married in $2021.$Emily has always been active in her local community, politics, and recently started investing. Emily completed her three$-$year program in $2021,$ and found employment full$-$time at ABC Corp. in the fall of $2021.$ She continues to work for ABC Corp. and was promoted to Assistant Manager in the summer of $2022.$Jacob did not continue his education after the onset of the pandemic in $2020.$ However, he was able to retain full$-$time employment at a local restaurant in $2022.$ He earned $$17,000$ in employment income $($box $14$ on his$$T$4),$ $$9,000$ in tips, and some interest income from a joint bank account with Emily. Jacob has no other income, and has already filed his return, with net$/$taxable income of $$26,052\mathrm{.}50$ reported. Jacob owes the CRA $$1,200\mathrm{.}00,$ which he has not yet paid.In April of $2022,$ Emily and Jacob bought a home at $17$ Park Place in Your City for $$225,000.$ Up until then, they lived in a small apartment. The distance from their old apartment to the new house is $25$ km$.$ Emily and Jacob have never owned a home. They are excited about their new home, and have provided the following receipts as part of their purchase:$*$ $$12,500$ in legal and real estate fees;$*$ $$5,000$ in new furniture; and$*$ $$2,000$ in moving expenses.They would like to write$-$off the above expenses, and would like to equally split any tax credit for the purchase of the home.Emily has a bank account with Koho which pays her interest. She did not receive anything from Koho, but was able to total up $$81\mathrm{.}11$ in interest received throughout $2022.$ Also, Emily received income on a T$3$ slip from a trust that was set up by her parents. At the onset of the pandemic in $2020,$ Emily and Jacob opened a joint bank account at Toronto Dominion. They agreed to deposit $$100$ each weekly, which they have continued since then.$$ They received a T$5$ with interest income.Just before Emily graduated in $2021,$ she inherited a bank account in the US with a balance of $$120,000$ USD from her grandmother. At that time, the exchange rate was $1\mathrm{.}2535.$ She neither contributed, nor withdrew any amounts from this account, and wants to save this money for her future children. According to her $2022$ bank statements, the account had a balance of $$124,500$ USD on January $1$st$,$ and $$127,000$ USD on December$31$st$.$ The bank statements also show that the only credits in this account are for monthly interest payments. For $2022,$ the annual average exchange rate was $1\mathrm{.}3013.$ Emily is not a US Citizen, and is not required to file a US return.In late $2021,$ Emily bought $10$ shares of Metro Inc. Emily received four dividend payments in $2022,$ each payment being $$2\mathrm{.}75,$ for a total of $$11\mathrm{.}00$ in the year. She did not receive a slip for this income, and Metro Inc. issues eligible dividends. Emily still has these shares and does not planning on selling them in the near future. She also has a $$25$receipt for management fees.Emily always donates $$500$ each Christmas to the local Soup Kitchen.$$ She want to claim the donation each year, as she is certain she would misplace$$the receipt.$$She has the official receipt and would like to claim it on her return this year to avoid the inconvenience of keeping it for a future year. Emily also has an official $$100$ political contribution receipt to the federal Conservative Party, which she also wants to claim on her return.Emily's T$4$ and other information slips are reproduced below. Last year Emily received a tax refund of $$900$ on July $7,2022,$ which included $$3\mathrm{.}25$ refund interest.Emily is a Canadian citizen, lives outside of a CMA, and wants to answer Yes to the Elections Canada question. She has signed up for My Account, and would like to register for online mail$\mathrm{.}1.$ Manually complete Emily's tax return, including all required schedules and forms, using the fillable forms package.$2.$ As part of this assignment, complete Step $5$ Part A for Jacob's tax return $($for taxable income of $$26,052\mathrm{.}50).$