I need the answer to part A only

The determination of Federal Tax Payable and CPP Liability for 2019 ignoring GST PST and HST

Note 1 The fees were paid to Elena. She did the accounting for Maria's business. She also proofread the manuscripts and due to her keen interest in both accounting and vampire lore, suggested corrections and revisions. Note 2 Maria had been approached to write a movie or mini-series based on her books. In Calgary, Maria purchased DVDs of TV series and movies that included vampires and accountants to see what was available already. She and Elena viewed all of her purchases and made many notes for a pilot episode for a series titled Blood suckers LLP. Because of lack of storage space she gave them all away to be sold at the local high school's fund raising sale. Note 3 Her publisher reimbursed her 100 percent for her travel costs. She was very popular at book fairs and book readings and her public appearances always resulted in a major increase in sales of her work. At Elena's insistence, Maria's very old computer's hard disk was wiped clean and recycled along with all of her old computer peripherals. Her only UCC balance as at January 1, 2019 was $150 for Class 50. The capital cost of the Class 50 assets to be recycled totalled $2,700. As she did her writing in Regina on the kitchen table and in bed, she did not deduct workspace in the home costs prior to April 1. Due to the increasing success and scope of her work, Maria decided that she and Elena needed to have dedicated office space in Calgary. Maria's office occupied 22 percent of the total area of her Calgary home. Her 2019 home expenditures for April 2 to December 31 were as follows: Mortgage interest $24,000 Utilities 5,600 Property taxes 11,500 House insurance 1,600 House repair costs 2,800 House cleaning 3,100 Home telephone land line 750 Home internet service (40 percent business use) 960 As she does not wish to have to report any capital gain or recapture upon its eventual disposi- tion, Maria will not claim CCA on the portion of her home that is used for her office. Other Information 1. In February, 2019, Maria was surprised to receive a $15,000 cheque from the grocery store where Jonathan had worked. She learned it was a death benefit. 2. In March, 2019, she received a $50,000 cheque from her sister, Teresa. She had raised it through a GoFundMe online campaign to help pay for Dirk's medical costs. Jonathan was a volunteer hockey coach who was well loved by the many children he had coached over the years and their parents. The donations came in from all over Canada 3. Maria's mother, Betty Lou was diagnosed with terminal cancer. She and Maria's father had run a very successful real estate firm for over 25 years. On July 1, 2019, Betty Lou gifted 1,000 preferred shares to each of her grandchildren. The 4,000 shares had a total fair market value of $1,000,000. The shares paid quarterly eligible dividends of $4 per share in September and December. At the end of 2019 Betty Lou was under hospice care. Child care costs were necessary for Cole when Maria was away promoting her books. They totalled $3,900 for 2019. In the summer, Cole spent four weeks in July at a hockey camp in Canmore. The fees at this camp were $1,000 per week. Trish spent the same four weeks at a music camp in July in Banff. The fees at this camp were $800 per week. Maria spent the four weeks on the road, promoting her work