Freida is $45$ years old and lives in Toronto Ontario.She is in good health and is employed in the sales department of a large publicly traded company. Her employment income for the year was $$110,500$ and income for the year was $$102,427,$ of which included $$35,000$ of commissions. Her employer withheld maximum El contributions of $$1,002\mathrm{.}45$ and maximum CPP contributions of $$3,754\mathrm{.}45$ and $ $4,250$ to the companies Pension Plan. Freida also$2.$ She is divorced and has custody of her $18-$year$-$old daughter, Rachel. The daughter qualifies for the disability tax credit. The daughter has income of $$8,600$ largely made up of interest on bonds purchased from an inheritance$\mathrm{.}3.$ Jennifer's $68-$year$-$old mother, Rose, lives with her and provides care for Cynthia on a full$-$time basis. She is active and healthy. As she receives no compensation for this work, Jennifer does not claim child$-$care expenses in $2023.$ The mother's $2023$ net income is from Old Adge Security of $$8,355,$ CPP Benefits of $$12,5004.$ In $2023,$ Jennifer worked nearly $300$ hours as a volunteer search and rescue volunteer$\mathrm{.}5.$ Freida's medical expenses for $2023$ are as follows:Various prescription drugs $($Freida $$3,250$ and Rachel $$5,200)$Various medical specialist treatments for Rachel $ $12,490$Prescription sunglasses for Freida and Rachel $ $1,875$Cosmetic surgery for Freida$$2,463$Dentist fees for Freida's mother $ $3,300$Dentures for Jennifer's mother $ $1,3256.$ In $2023,$ Jennifer contributes $$3,500$ to the Red Cross, a registered Canadian charity$\mathrm{.}7.$ Freida is taking an intensive course in spoken Chinese at a Ontario university. The tuition fee for the course is $$3,600.$ The duration of the course is eight months$\mathrm{.}8.$ During the year, Freida makes contributions to federal political parties in the amount of $$1,000.$Required: Calculate Freida's Net income, Her BPA $($Non$-$Refundable Tax Credits$)$ for the year $2023($show your calculations$)$