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 T4), $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 $26,052.50 reported. Jacob owes the CRA $1,200.00, 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 25km. 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