Howard and Hayley are married and have two children, aged 4 and 10 years. In 2020, Howard earned $70,000 from employment and Hayley earned $110,000 as a self-employed consultant. The couple employ a full-time nanny, at a salary of $12,200 per year, to take care of their two children while they work. They also paid overnight camp fees of $1,100 for two weeks for the older child, in 2020.

On January 4, 2020, the family moved from Edmonton, Alberta, to Toronto, Ontario, so that Howard could accept a new position. Hayley continued her consulting business in Toronto. The following expenses were incurred as a result of the move:

Return air fare for trip to find living accommodation $ 650 Hotel and meals for three days during trip to find living accommodation (receipts kept) 700 Air fare for four persons on move to Toronto 2,400 Hotel and meals in Toronto and while moving for 20 days while waiting for completion of construction of the new home Hotel (receipts kept) 4,200 Meals (not all receipts kept) 2,400 Repairs in respect of disposition of old home 1,600 Legal fees and commissions in respect of disposition of old home 3,900 Actual loss on sale of old home 49,000 Cost of transporting household goods 4,600 Legal fees and land transfer tax on acquisition of new home 850 Interior decorating of new home 5,000 In 2020, Howard received a termination payment of $22,000 from his previous employer, with whom he had been employed from October 1993 to December 2019. He contributed $8,000 of this amount to his RRSP. Howard received a moving allowance of $11,000 from his new employer and $5,000 in spousal support from his former spouse. Hayley did not make any RRSP contributions in 2020 but donated $4,400 to registered charities during the year. Required: Calculate Howard's and Hayley's net income for tax purposes for 2020. Be sure to explain why any amounts might be left out of the calculations. Also calculate net federal amount