How do I solve this using 2018 Canadian Tax Tax Principles? Thanks

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 2018 Additional information for 2018 1. Employment income Gross salary $100,000 Income Tax withheld $25,000 Canada Pension Plan 2,594 RRSP Contribution 1,100 Employment insurance Premium 858 RPP Contribution (defined benefit plan) ($35,552) 4,000 Net salary $66,448 Assume that CPP and El premiums are correct. 2. In addition, during 2018 Mary had received $15,000 payment for Worker's Compensation Board for work related injury 3. Sole proprietorship Mary runs a party catering business as a sole proprietor and provided you the following $138,000 Revenues xpenses Cost of goods sold $72,000 Selling & Administrative Costs 12,000 Depreciation 56,000 Other Expenses 157,000 17,000 s(19,000) NET LOSS Selling & Administrative cost include $5,000 in business meals and entertainment Other expenses included (i) Donations $250 (ii) Interest & penalty on last year taxes $65 (iii) Contingency for a potential client claim $1,200; (iv) 2 tickets costing $400 for Alberta Ballet show (v) Life insurance on Mary Koko $3,000 The Capital Cost Allowance for 2018 would be $44,000 4. Property Income Mary has two rental properties, Dalhousie & Varsity. Mary sold the Dalhousie property in 2018. The details on the two properties are as follows: Property: DALHOUSIE LAND BUILDING Original Cost $135,000 195,000 UCC, December 31, 2017 180,000 POD 150,000 200,000 2018 Rental income $27,000 2018 Rental Expenses 15,000 Property: VARSITY LAND BUILDING Original Cost 430,000 o0o'o6s UCC, December 31, 2017 385,000 2018 Rental Income $13,000 2018 Rental Expenses 48,000 5. Other Income Mary has the following income Dividends from ABC Ltd. (Public Company listed on TSX) $1,000 Capital Gains from sale of common shares of $30,000 Orange Ltd. 6. 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 2018: Donation to federal Political Party $600 2,600 Legal fees for representation in Family Court Care for children $6,500 Food & clothing 3,300 Baby sitter for half days during 30 weeks of school term($110 per week) Overnight summer camp for 14 year old 1,000 1,200 Registered Education Savings Plan 2,040 Medical Expenses Anne 4,350 Medical expenses Belinda United Way 500 Support payments for the husband by virtue of Agreement 8,400 8. 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. 9. Mary has a non-capital loss balance of $7,500 available from 2016. REQUIRED Showing all calculations, calculate the following Mary Koko's: [1] Net income for tax purposes and taxable income for 2018. [2] Calculate Mary's federal taxes owing or refundable for 2018. 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 2018 Additional information for 2018 1. Employment income Gross salary $100,000 Income Tax withheld $25,000 Canada Pension Plan 2,594 RRSP Contribution 1,100 Employment insurance Premium 858 RPP Contribution (defined benefit plan) ($35,552) 4,000 Net salary $66,448 Assume that CPP and El premiums are correct. 2. In addition, during 2018 Mary had received $15,000 payment for Worker's Compensation Board for work related injury 3. Sole proprietorship Mary runs a party catering business as a sole proprietor and provided you the following $138,000 Revenues xpenses Cost of goods sold $72,000 Selling & Administrative Costs 12,000 Depreciation 56,000 Other Expenses 157,000 17,000 s(19,000) NET LOSS Selling & Administrative cost include $5,000 in business meals and entertainment Other expenses included (i) Donations $250 (ii) Interest & penalty on last year taxes $65 (iii) Contingency for a potential client claim $1,200; (iv) 2 tickets costing $400 for Alberta Ballet show (v) Life insurance on Mary Koko $3,000 The Capital Cost Allowance for 2018 would be $44,000 4. Property Income Mary has two rental properties, Dalhousie & Varsity. Mary sold the Dalhousie property in 2018. The details on the two properties are as follows: Property: DALHOUSIE LAND BUILDING Original Cost $135,000 195,000 UCC, December 31, 2017 180,000 POD 150,000 200,000 2018 Rental income $27,000 2018 Rental Expenses 15,000 Property: VARSITY LAND BUILDING Original Cost 430,000 o0o'o6s UCC, December 31, 2017 385,000 2018 Rental Income $13,000 2018 Rental Expenses 48,000 5. Other Income Mary has the following income Dividends from ABC Ltd. (Public Company listed on TSX) $1,000 Capital Gains from sale of common shares of $30,000 Orange Ltd. 6. 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 2018: Donation to federal Political Party $600 2,600 Legal fees for representation in Family Court Care for children $6,500 Food & clothing 3,300 Baby sitter for half days during 30 weeks of school term($110 per week) Overnight summer camp for 14 year old 1,000 1,200 Registered Education Savings Plan 2,040 Medical Expenses Anne 4,350 Medical expenses Belinda United Way 500 Support payments for the husband by virtue of Agreement 8,400 8. 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. 9. Mary has a non-capital loss balance of $7,500 available from 2016. REQUIRED Showing all calculations, calculate the following Mary Koko's: [1] Net income for tax purposes and taxable income for 2018. [2] Calculate Mary's federal taxes owing or refundable for 2018. Ignore minimum tax and provincial tax