how di you solve this using 2019 tax principles?

Mary Koko, is single mother separated from her husband) with custody of four children, ages 20 (Cory), 14 (Anne), 10 (Belinda), and 7 (Cheryl). The custody was granted to her as a part of an agreement that was worked out with the Family Court. The oldest child, Cory, is 20 years old is mentally infirmed and had no income in 2019. Additional information for 2019: 1. Employment income Gross salary Income Tax witheld $25,000 Canada Penzion Plan 2.594 RRSP Contribution 1,100 Employment insurance Premium RPP Contribution (defined benefit plan) 4,000(535.352) Net salary 566,45 Assume that CPP and El premiums are correct. 2. In addition, during 2019 Mary had received $15,000 payment for Worker's Compensation Board for work related injury. Sole proprietorship Mary runs a party catering business as a sole proprietor and provided you the following Revenues SIMO Expenses Cost of goods sold Selling & Administrative Costs 12.000 Depreciation Other Expenses 17,000 157.000 NET LOSS S119.000 Selling & Administrative cost include $5,000 in business meals and entertainment; .Other expenses included Donations $250: on Interest & penalty on last year taxes $65 Contingency for a potential client claim $1,200; 2 tickets costing S400 for Alberta Ballet show- Non Deductible Life insurance on Mary Koko S3,000 - The Capital Cost Allowance for 2019 would be $44,000 4. Property Income Mary has two rental properties, Dalhousie & Varsity. Mary sold the Dalhousie property in 2019. The details on the two properties are as follows: Property: DALHOUSIE LAND BUILDING Original Cost $135.000 95.000 UCC, December 31, 2018 180,000 POD 150.000 200.000 2019 Rental income 150.000 POD 2019 Rental income 2019 Rental Expenses 200,000 $27,000 15,000 Property VARSITY LAND BUILDING Original Cost $90,000 430,000 UCC, December 31, 2018 385.000 2019 Rental Income $13.000 2019 Rental Expenses 48.000 5. Other Income Mary has the following income Dividends from ABC LN (Public Company S1,000 listele TSX) Capital Cains from sale of common shares of $10,000 Orange Lid. ..Anne, 14 years old, attends high school. Mary paid $750 for Anne's English tutoring. 7. The following additional disbursement were made by Mary in 2019: Donation to federal Political Party $600 Legal fees for representation in Family Court 2.600 Care for children Food clothing $6.500 Baby sitter for all days during 30 weeks 3.300 of school s110 per week) Overnight summer camp for 14 year old 2.000 Registered action Savings Plan 1.200 Medical Expenses Anne 2.000 Medical expenses Belinda 4.350 Uited Way Support payments for the husband by virtue of 8.400 x. Mary has net capital loss balance of $1,500 arising from a disposition in 2005. She did not realize any capital gains, other than as noted above. ..Mary has a non-capital loss balance of $7,500 available from 2016. REQUIRED Showing all calculations, calculate the following Mary Koko's: 10 Net income for tax purposes and taxable income for 2019. (2) Calculate Mary's federal taxes owing or refundable for 2019. Ignore minimum tax and provincial tax. Mary Koko, is single mother separated from her husband) with custody of four children, ages 20 (Cory), 14 (Anne), 10 (Belinda), and 7 (Cheryl). The custody was granted to her as a part of an agreement that was worked out with the Family Court. The oldest child, Cory, is 20 years old is mentally infirmed and had no income in 2019. Additional information for 2019: 1. Employment income Gross salary Income Tax witheld $25,000 Canada Penzion Plan 2.594 RRSP Contribution 1,100 Employment insurance Premium RPP Contribution (defined benefit plan) 4,000(535.352) Net salary 566,45 Assume that CPP and El premiums are correct. 2. In addition, during 2019 Mary had received $15,000 payment for Worker's Compensation Board for work related injury. Sole proprietorship Mary runs a party catering business as a sole proprietor and provided you the following Revenues SIMO Expenses Cost of goods sold Selling & Administrative Costs 12.000 Depreciation Other Expenses 17,000 157.000 NET LOSS S119.000 Selling & Administrative cost include $5,000 in business meals and entertainment; .Other expenses included Donations $250: on Interest & penalty on last year taxes $65 Contingency for a potential client claim $1,200; 2 tickets costing S400 for Alberta Ballet show- Non Deductible Life insurance on Mary Koko S3,000 - The Capital Cost Allowance for 2019 would be $44,000 4. Property Income Mary has two rental properties, Dalhousie & Varsity. Mary sold the Dalhousie property in 2019. The details on the two properties are as follows: Property: DALHOUSIE LAND BUILDING Original Cost $135.000 95.000 UCC, December 31, 2018 180,000 POD 150.000 200.000 2019 Rental income 150.000 POD 2019 Rental income 2019 Rental Expenses 200,000 $27,000 15,000 Property VARSITY LAND BUILDING Original Cost $90,000 430,000 UCC, December 31, 2018 385.000 2019 Rental Income $13.000 2019 Rental Expenses 48.000 5. Other Income Mary has the following income Dividends from ABC LN (Public Company S1,000 listele TSX) Capital Cains from sale of common shares of $10,000 Orange Lid. ..Anne, 14 years old, attends high school. Mary paid $750 for Anne's English tutoring. 7. The following additional disbursement were made by Mary in 2019: Donation to federal Political Party $600 Legal fees for representation in Family Court 2.600 Care for children Food clothing $6.500 Baby sitter for all days during 30 weeks 3.300 of school s110 per week) Overnight summer camp for 14 year old 2.000 Registered action Savings Plan 1.200 Medical Expenses Anne 2.000 Medical expenses Belinda 4.350 Uited Way Support payments for the husband by virtue of 8.400 x. Mary has net capital loss balance of $1,500 arising from a disposition in 2005. She did not realize any capital gains, other than as noted above. ..Mary has a non-capital loss balance of $7,500 available from 2016. REQUIRED Showing all calculations, calculate the following Mary Koko's: 10 Net income for tax purposes and taxable income for 2019. (2) Calculate Mary's federal taxes owing or refundable for 2019. Ignore minimum tax and provincial tax