Freida is $45$ years old and lives in Toronto Ontario.

$1.$ 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 $$110,500$ of which included $$35,000$ of commissions. Her employer withheld maximum EI 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 contributed $2,500$ to the company$$s pension plan.

$2.$ Freida decided to sell some stock to pay for medical expenses incurred in the current year. The sold and purchased stock are as follows

$$ Bell stock Purchased $01/2010-2000$ shares at $185\mathrm{.}00/$share

$$ Vale stock Purchased $01/2003-5000$ shares at $165\mathrm{.}00/$share

$$ Glencore stock Purchased $01/20013000$ shares @ $125\mathrm{.}00/$share

$$ Sold Glencore June $25,20231500$ shares @ $75\mathrm{.}00./$ share

$$ Sold Vale stock May $15,20232000$ shares @ $195\mathrm{.}00/$ share

$$ Purchase Glencore stock July $15,20231000$ shares @ $65\mathrm{.}00/$share

$$ Sold Bell Stock November $0720231500$ share @ $195\mathrm{.}00/$share

$$ Purchased Bell stock December $25,2023$ @ $180\mathrm{.}00$

$3.$ The company also supplies Freida with a T$2200$ Declaration of Condition of Employment for the use of her personal automobile. Freida only pays for the automobile expenses as the company reimburses her for all office expenses. The company pays Freida $ $1,000$ monthly for the use of her vehicle. The vehicle expenses are as follow:

$$ Fuel $ $6,752\mathrm{.}00$

$$ Computer$($mac Book$)$ $ $3,275\mathrm{.}00$

$$ Repairs $ $2,350\mathrm{.}00$

$$ Insurance $ $1,500\mathrm{.}00$

$$ Tires $ $1,400\mathrm{.}00$

$$ Office Supplies $ $750\mathrm{.}00$

$4.$ She is divorced and has custody of her $16-$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.

$5.$ 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 $$8,355,$ CPP Benefits of $$12,500$

$6.$ In $2023,$ Jennifer worked nearly $300$ hours as a volunteer search and rescue volunteer.

$7.$ 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$$s mother $$1,325$

$8.$ In $2023,$ Jennifer contributes $$3,500$ to the Red Cross, a registered Canadian charity.

$9.$ 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.

$10.$ During the year, Freida makes contributions to federal political parties in the amount of

$$1,000.$

Required: Calculate Freida$$s Taxable income, Her BPA $($Non$-$Refundable Tax Credits$)$ for the year $2023$

$($show your calculations$)$