Helen Chu formally separated from her husband late in 2018. Custody of her three children ages 14, 9, and 5, was granted to her as part of an agreement (properly referenced to the income Tax Act, as necessary) that was worked out with her husband in Family Court. The oldest child, Allen, is 20 years old, and therefore, not part of the agreement, although he lives with her and the other children when not at school. Helen received 52.500 per month in spousal support and $2,000 per month in child support from her former spouse. The payments are made pursuant to a court order. To make a fresh start, on January 15, 2019, Helen was transferred from Ottawa to MT Ltd. s head office in Toronto (MT Ltd, is a public corporation). Her 2019 financial information is summarized below: 1. Helen received a salary of $90,000. From this, MT Ltd. deducted Canada Pension Plan (CPP) and Employment Insurance (E) of $3,609 and income tax of \$20,000. During 2019. MT Ltd. paid Helen's premium of $800 for group term life insurance. 2. Helen participates in a stock option plan with her employer, in 2018 , she was granted options to purchases 1,000 shares at $4 per share while the shares were trading for $3 per share. In early 2019 while the shares were trading for $6 per share. Helen exercised her options and acquired 1,000 shares. In late 2019 the shares were trading for 39 per share, and Helen sold all 1,000 shares, 3. Helen incurred moving expenses in 2019 of $7.000, which qualfied as allowable deductions for tax purposes. 4. Helen won $2,000 playing poker in a casino during a family trip to Niagara Falls in the summer. 5. Helen withdrew $8,000 from her TFSA in June 2019 and contributed $5,000 to her TFSA during the year. 6. During the year, Helen sold a work of art for $3,000 that originally cost$500. 7. Helen bad the following transactions in her investment accounts in 2019 : - Share in High incorporated were sold for \$35,000. Helen acquired the shares by investing $15,000 in the company back in 2010. - Helen sold her shares Low Ltd, a public company, for $10,000. The shares were initally purchased at $18,000. - Helen received eligble dividends of $3,000, non-eligible dividends of $5,000 and interest from saving sources of 5800 from her investments B. Helen had the following miscellaneous expenditures in 2019: - $20.000 of cluild care expenses relating to the three younger chaldren, - 5500 contribution to a registered political party and $2,000 to registered charities. - Medical expenses for Helen in 2019 consisted of 15,000 paid to an orthodontist to correct her bite. 9. Alen, the oldest chaid, attended university for full time in 2019 and paid tuition fee of s12,000 Allen has agreed to transfer the maximum amount of tution to Helen. Allen did not earn ary incomes in 2019. 10. A review of Helens 2018 tax return shows 315,000 net capital losses carried forward to 2019