In each of the following independent cases, determine the maximum amount of 2019 personal tax credits, including transfers from a spouse or dependant, that can be applied again to federal tax payable by the taxpayer. A calculation of tax payable is not required only the applicable credits. 

5. Ms. Cole has a Net Income For Tax Purposes of $175,000, all of which is employment
income. Her employer has withheld and remitted the required EI and CPP amounts. She
was married on December 1, 2019. Her new husband is an accounting student with a
large firm. His salary for the period January 1 through November 30, 2019, was $33,000.
For the month of December 2019, his salary was $3,000
Gross Tax before credits
Tax Credits at 15%:
Total		-
Rate		15%	-
Federal Tax Payable			-