Hugh Backman is a 37 year old employee with Best Corp. His salary $164,000 in 2021. During the year his employer gave him a watch as a 10 year was anniversary award worth $5,000 and a crystal vase worth $400 as a gift for his wedding in June. Best Corp deducted the required income tax, EI and CPP amounts from his paycheques during the year Hugh owns a portfolio of tech stocks. He sold 1,000 shares of XYZ Inc., publicly traded company, during 2021. These shares had an adjusted cost base a of $25/share and he was able to sell them for $45/share during the year. Hugh of also r them required consisted hed c t by OF owneda regular hiss a insurance employer home to $1,800, previously. work from utilities O home, $2,200 where t and he t has repairs space of thatI $3,200. he represents uses Hugh exclusively t to carry out various. employment c duties and to and continuous basis. His work space in the home meet customers on ar 10% of the total floor space in his home. His home expenses and his spouse purchased the home home in 2021 for $750,000. for the year i in Neither Hugh's spouse is infirm and had net income for tax purposes of $3,000 in 2021. Hugh's spouse was a full-time student at George Brown College. Her in tuition was $10,000 in 2021 Hugh had a $4,000 allowable copital loss carryover from a number of years ago that he has not been able to use in a prior taxation year Requlred: A. Calculate the amountto report on each line in the table below including Hugh's 2021 Net Income for for Tax Purposes and Taxable Income Description Amount Line 3a Line 3b Line 3c Line 3d Net Income for Tax Purposes Division C Deductions Taxable Income B. Calculate the Federal Income Tax Liability for Neil: B. Calculate the Federal Income Tax Liability for Neil: Description: Amount Federal Income Tax Liability C. Calculate the following Federal Non-Refundable Tax Credits for Neil Description: Basic Personal Credit Amount Spousal Credit Canada Employment Credit Canada Caregiver Credit - Additional Amount First Time Home Buyers' Credit Canada Pension Plan Credit Employment Insurance Credit Transfer of Unused Credits from Spouse or Common Law Partner