Harley Hughes is 30 years old and single. He is employed with a national Canadian company as a midlevel\ mangaer. After living and working for five years in Regina, Saskatchewan, he was transferred to his\ employers office in Calgary, Alberta on December 1, 2023.\ His financial transactions for the 2023 taxation year are shown below.\ 1. Harley receives an annual salary of $175,000, but his takehome pay for the year was only $112,094\ as shown below:\ Gross salary $175,000\ Amounts withheld by employer: \ Income tax (56,000)\ Company pension contribution (2,150)\ Canada Pension Plan (enhanced contribution $631) (3,754)\ Employment Insurance (1,002)\ $112,094\ 2. During the current year, he purchased 1,000 shares of his employers company (a public\ corporation) under a stockoption program. The shares cost $10 each and at the time of purchase\ had a market value of $14 per share. When the stock option was granted two years ago, the share\ price was $11. To fund the purchase, he borrowed $11,000 from his bank. During the year, he paid\ interest of $880 on the loan.\ 3. The previous year, Harley had unwisely invested in commodity futures and lost a large portion of\ his savings. He considered this loss to be a business loss but was unable to use the full amount for\ tax purposes because his other income was not sufficient. Of the total loss, $5,500 is unused.\ 4. As well, Harley had the following receipts for 2023:\ Dividends from taxable Canadian corporations (Eligible) $ 4,000\ Dividends of $2,100 from a foreign corporation, \ less foreign taxes of $210 1,890\ RRSP withdrawal used to purchase home 34,000\ First home savings account (FHSA) withdrawal 8,400\ Proceeds from the sale of public corporation shares \ (originally purchased for $20,000) 25,000\ 5. In 2023, she made the following disbursements:\ Calgary home down payment (first home) $60,000\ Mortgage payments on her new home 1,250\ Life insurance 400\ Charitable donations 750\ Contribution to a federal political party 800\ Tuition fees to a university (oneday course) 350\ Required:\ For the 2023 taxation year, determine the following for Harley:\ a) net income for tax purposes\ b) taxable income\ c) federal tax liability\ To which province will Harley pay provincial tax?