Eugene have decided to permanently move to New Zealand and he left Canada on October 1, 2022. Eugene earned $60,000 employment income from January to September in 2022. He also earned $10,000 employment income from October to December 2022 after he moved to New Zealand. He also earned $2,000 interest income from a Canadian bank in June 2022. After he moved to New Zealand, he invested in stock market and earned $3,000 in dividends in December 2022. Before Eugene left Canada on October 1, his parent gave him $1,000 as a gift. Required: a) Determine Eugene's residency status for Canadian tax purposes for 2022. b) How much income is Eugene required to report for the 2022 tax year? c) Explain why any items have been excluded from your calculations