For each of the following independent cases, identify the maximum amount of federal tax credits available to the taxpayer:

1. David Post is a 54 year old engineer with Net Income for Tax Purposes of $120,000, entirely from employment. His wife, Eileen, is a stay at home mom, with net income of $6,200 from investments. They have two children, Michael, age 19, and Marcus, age 15. Michael is a full time university student, having spent $12,000 in tuition in 2019. Marcus has an infirmity that is not severe enough to qualify as a disability. Both Michael and Marcus have part time jobs, with Michael having a net income of $11,000 and Marcus having a net income of $6,500. David volunteered with the local search and rescue service a total of 230 hours in 2019. During the year David donated $400 to the Canadian Red Cross and $1,000 to the United Way. Eileen donated $500 to the Kelowna Food Bank.

2. Arthur Stypes is a 72 year old retired army veteran. His wife Dorthy, age 68, is a retired part time secretary. Their 43 year old son, Andy, who is in a wheelchair, lives with them. Andy qualifies for the disability tax credit. Arthur has net income of $52,000 from his military pension, Dorthy has income of $10,000 from her Retirement Income Fund and Andy has no income. During the year Arthur and Dorthy had medical expenses of $3,800 and Andy had medical expenses of $5,200, none of which was attendant care. As Arthur is no longer able to lift Andy in and out of the bathtub he spent $8,000 to install a wheelchair accessible bathtub into the house that he and Dorthy own. Arthur donated$1,500 to the Conservative Party of Canada.