Fouad Jacobs moved to Canada on April 30th 2021. Fouad was born and raised in Beirut and moved to Canada to start a career In architecture Fouad earned $45,000 from May to December in 2021 from the architecture firm. Fouad earned $10,000 of employment income from January to March in 2021 while still living in Beirut, and also received $1,000 in dividends in March 2021 and $1,000 in dividends in September 2021 from stocks in a European corporation Fouad's parents e-transferred $2,000 as a gift for Fouad's 25th birthday in August 2021 Required a) Determine Fouad's residency status for Canadian tax purposes for 2021 b) How much income is Fouad required to report for the 2021 tax year? c) Explain why any items have been excluded from your calculations