Harjot earned $90,000 in 2022 at his full-time job, and also generated revenues of $8,000 from a part-time farm on the family's acreage. The farm expenses totaled $12,000. The additional following information pertaining to Harjot's 2022 tax return has also been provided to you: 1) Net capital losses from 2021 totaled $10,000, and non-capital losses from 2021 totaled $2,000, and neither could be carried back to previous years. 2) Harjot had the following amounts deducted from his pay during the year: CPP and EI of $4,453 (which includes Enhanced CPP contributions of $461) and income tax of $19,000. 3) Harjot contributed $5,000 to a TFSA and $15,000 to a guaranteed investment certificate (GIC) which pays 4% annual interest. The first interest receipt for the GIC will be on June 30, 2023. 4) Harjot received a $1,000 non-eligible dividend in 2022. 5) Harjot's spouse works full-time and earns $68,000 a year. 6) Harjot had extensive dental work done in 2022. The total cost was $7,500 and Harjot did not receive any reimbursement for the cost. Required: A. Calculate Harjot's net income for tax purposes for 2022 in accordance with Section 3 of the Income Tax Act. B. Calculate Harjot's taxable income for 2022. C. Calculate Harjot's minimum federal tax liability for 2022. (Round all amounts to zero decimal places.) D. Identify carry over item(s) and related amount(s).