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Lian Harper is a translator who works for a consulting firm in Ottawa. Her 2022 salary is $73,200, from which her employer, a CCPC, withholds maximum CPP contributions and EI premiums. An RPP contribution of $2,620 is also withheld. The employer makes a matching contribution. Her employment compensation does not include any commission income. In addition, her employment contract does not require her to pay for her own travel expenses or to perform employment duties away from her employer's place of business. View the information about Lian's family. Requirement A. Determine Lian's minimum 2022 net income. (For entries with a $0 balance, make sure to enter "0" in the appropriate input field. Round your answers to the nearest whole dollar.) Salary $73,200 Add: BonusStockoptionbenefitAutomobilebenefitGiftsInterest-freeloanbenefit5,82501,2116602,053 Deduct: RPP contributions Employment income (2,620)(315)080,014 Requirement B. Determine Lian's minimum 2022 taxable income. (Round your answers to the nearest whole dollar.) Employment income Deductible CPP Requirement C. Based on your answer in Requirement B, determine Lian's federal 2022 income tax payable. (Round your answers to the nearest whole dollar.) Tax on first $50,197 Tax on remaining taxable income Tax before credits $,5306,018$13,548 Basic personal amount $(14,398) Spousal (5,848) Caregiver-Miya (7,525) Transfer of tuition (3,298) First-time home buyers' plan (5,000) El Premiums (953) CPP Contributions Canada employment tax credit Medical expenses Credit base (3,039)(1,287)(18,550)$(59,898) Medical expenses Credit base $(59,898)(18,550) Tax credits Charitable donations Federal income tax payable (8,985)(526)$4,037 - In recognition of her 10 years of service, Lian receives a beautiful Visconti fountain pen she has been wanting. The retail value of this pen is $1,005. - At Christmas, all of the company's employees receive a gift basket of holiday treats. The retail value of these gift baskets is $185. 6. After years of accumulating savings and living in rental accommodations, Lian and Max purchase a home. The cost of the home is $384,000 and, to assist with the purchase, Lian's employer provides a $110,000 interest-free loan. The loan was received on May 1, 2022, and will have to be repaid on April 30, 2027. Assume the prescribed rate is 2.8% throughout 2022 . 7. Because of the nature of her employment, Lian is required to pay annual professional dues of $315, none of which is reimbursed. In 2022, Lian makes a contribution of $1,910 to a registered charity. 8. Lian's employer provides all employees with a private health care plan. It reimburses employees for 50% of all prescriptions, dental, and vision fees for the employee, the employee's spouse, and all children under 18 years of age. The family's 2022 medical expenses, all of which were paid by Lian, were as follows. 1. To reward Lian for her outstanding work, her employer has awarded her a bonus of $9,800. Of this total, $3,975 will be paid on January 15,2023 , with the remaining $5,825 payable in 2026 . 2. In August 2021, Lian received options to purchase 200 of her employer's shares at a price of $78 per share. At the time the options were granted, the FMV of the shares was $80 per share. In May 2022, when the shares had a FMV of $95 per share, Lydia exercised all of these options. She still owns all of the stock option shares on December 31, 2022. 3. Lian is provided with an automobile by her employer. The automobile was leased on February 1, 2022, at a monthly rate of $563, which includes a monthly payment for insurance of $71. The automobile is driven a total of 35,900 kilometres, 31,800 of which were used for employment purposes and 4,100 for personal use. It was available to her from February 1 to the end of the year. The employer did not provide an automobile during the month of January. 4. In 2022, Lian spent $5,550 on employment-related meals and entertainment with clients of her employer in the immediate vicinity of her employer's business. Her employer reimbursed $3,190 of these costs. It was estimated that the remaining $2,360 of expenses were for Lian's own meals. 5. In 2022, Lian receives several gifts from her employer. - As is the case for all of the company's employees, Lian receives a $155 gift certificate that can be used for merchandise at a local shoppina mall reimburses employees for 50% of all prescriptions, dental, and vision fees for the employee, the employee's spouse, and all children under 18 years of age. The family's 2022 medical expenses, all of which were paid by Lian, were as Lian's family Lian's husband, Max, is the beneficiary of a trust. Max's mother was extremely wealthy and when she died, she left her estate to a trust for her children and her grandchildren. Max will eventually inherit much of the estate. As a result, he no longer works and devotes much of his time to volunteer work. His net income for 2022 is $8,550. All of this income is received from the trust. The couple have three children aged 15,20 , and 22 who live with them. The 15-year-old, Brandon, is in good health and has 2022 net income of $9,200, all of which is from the trust. The 20-year-old, Miya, is dependent on her family because of mental health issues. However, she does not qualify for the disability tax credit. Her net income for 2022 is $3,000, all of which is received from the trust. The 22-year-old, Isidore, attends university on a full-time basis in Vancouver for eight months of the year. Lian pays his tuition of $11,400, his textbooks cost $1,350, and his residence fees are $8,150. Isidore's net income for 2022 is $16,100, all of which is received from the trust. He has agreed to transfer the maximum tuition amount to Lian. Lian drove the automobile 4,100 kilometres that are personal. Since the employment-related driving is more than half of the total kilometres, a reduced standby charge is available. The calculation for the standby charge is shown below: (23)(11)($563$71)((4,100(111,667))=$807 The operating cost benefit is (12)($807)=$404. Use the operating cost benefit because it is less than using the per kilometre cost. The net automobile benefit is $807+$404=$1,211. The taxable benefit on the loan is calculated as shown. (2.8%)($110,000)(812)=$2.053 That's incorrect. The deductible CPP is the amount Lian had withheld for CPP contribution decreased by the ITA 118.7 tax credit of $3,039. The calculation for the deductible CPP is shown: $3,500$3,039=$461 \& That's incorrect. The tax rate on the first $50,197 of taxable income is 15%. The calculation for the first $50,197 of taxable income is shown: $50,19715%=$7,530 The calculation for the tax on the remaining taxable income is shown: 20.5%($79,553$50,197)=$6,018 The calculation for Max's basic personal allowance is shown: -$14,398$8,550=$5,$48 Isidore will have to reduce his own modified federal income tax payable to nil before transferring any part of his tuition amount. The calculation for the amount he will require is as shown. $16,100$14,398=$1,702 The calculation of the tuition transfer credit is as shown. The residence and textbook costs are not eligible for a credit. $5,000$1,702=$3,298 The allowable medical expenses for reimbursement are shown below. Lian - prescriptions $2,400 oranuon - vemust rees Allowable medical expenses $11,670 Reimbursement (50%)($11,670) To find the total medical costs for the tax base, use the following table. Allowable medical expenses, adults, after reimbursement $5,835 Reduced by 3% of taxable income, $79,553 (2,387) Allowable medical costs, adults $3,448 Miya's allowable medical expenses $12,010 Reduced by 3%$3,000 (90) Allowable medical costs, Miya 11,920 Isidore's allowable medical expenses $3,665 Reduced by 3%$16,100 (483) Allowable medical costs, Isidore Total medical costs for tax base \begin{tabular}{lr} $ & 3,182 \\ \hline$18,550 \\ \hline \end{tabular}