Henkie is employed by Kemp Inc, a CCPC, in Merritt, Canada. He was transferred to Merritt from Montreal (meets > 40 km requirement) in 2021. He has requested your assistance in preparing his 2022 income tax return. Information regarding Henkie's financial activities for 2022 is outlined in Exhibit 1-1. Selected information from his 2021 return is provided in Exhibit 1-2, as received from the Canadian Revenue Agency (CRA). Required: a. Calculate Henkie's Division B: Minimum net income for tax purposes in accordance with the format of Section 3 of the Income Tax Act, for the 2022 tax year b. Calculate Henkie's Division C: Minimum taxable income for the 2022 taxation year.