Grant is age 50 and earned a gross salary of $120,000 per year 2021. He contributed $10,000 to his RRSP in 2021 and purchased 1,000 shares of RTP Corp in a non-registered investment account when the share price was $10. Throughout the year, Grant received a total of $340 in eligible dividends from RTP Corp, and subsequently sold the stock later that year when the share price was $11.30. He earned $500 interest from investment in TFSA where he contributed $15,000 this year and $150 interest from his regular saving account. He contributed max amounts of CPP and EI during the year. His employer deducted union due of $650 for the year. Calculate his federal tax payable for year 2021. Give him two suggestions to reduce his tax payable. Advocis>