How do you calculate net income for tax purposes?

KEN and Mary are married and have two children , ages ? and 5 years . In ZOOS, KEN EarnEdITO, JOd from employment , and Mary Earned $105, 000 as a self- Employed consultant . The coupleEmploy a full - time manny , at a salary of $12, OOD per year , to take care of their two children whilethey work . They also paid overnight camp fees of $ 1, 200 for two WEEKS for the older child .On January 4 , 2008, the family moved from Edmonton , Alberta , to Toronto , Ontario , So that KENcould accept a new position . Mary continued her consulting business in Toronto . The following*EXPENSES WERE InCUITEd as a result of the MOVE ."Return air fare for trip to find living accommodation550Hotel and meals for three days during trip to find living*accommodation [ receipts KEPTiAir fare for four persons on move to Toronto2.000Hotel and meals in Toronto and while moving for 20 days while waiting forcompletion of construction of the new homeHotel ( receipts kept )3.0100Meals ( not all receipts kept ;2, 700Repairs in respect of disposition of old home1,000Legal fees and commissions in respect of disposition of old home*3. 700Actual loss on sale of old home*27.0100Cost of transporting household goods4 400Legal fees and land transfer tax on acquisition of new home40 0Interior decorating of new home4. 500In ZO08 , KEN received a termination payment of $ 21 , 000 from his previous Employer , with whom!he had been Emploved from October 1943 to December 2007 . He contributed $5, 000 of thisamount to his RRSP . KEN received a moving allowance of $&, OOD from his new Employer and$5. 010 in spousal support from his former Spouse . Mary did not make an RRSP contribution .Required :Calculate Ken's and Mary's net incomes for tax purposes .Show all calculations .Briefly Explain why You left any amount out of thesE calculations .