Hugh Mann is a 42 year old entrepreneur. He runs his own business and has correctly calculated his net business income for tax purposes to be $100,000 in 2021. He has made all required income tax instalment payments and Canada Pension Plan payments for the year. He has opted out of Employment Insurance.

Hugh owns a stock that paid a non-eligible dividend in the amount of $20,000 during 2021. He also sold 1,000 shares in ABC Inc., a publicly traded company, during 2021. These shares had an adjusted cost base of $15/share and he was able to sell them for $30/share during the year.

Hugh is a divorced father of two. His divorce agreement requires that he pay his ex-wife $1,000 per month in child support and $200 per month in spousal support. He made all of the payments during 2021 as required.

Hugh has a $8,000 allowable capital loss carryover from a number of years ago that he has not been able to use in a prior taxation year.

Required:

A. Calculate the amount to report on each line in the table below, including Hugh's 2021 Net Income 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 following Federal Tax Credits for Slava:

Description:	Amount
Federal Dividend Tax Credit
CPP Tax Credit