In each of the following independent Cases, determine the maximum amount of 2022 personal tax credits, including transfers from a spouse or dependant, that care available to the individual taxpayer. 1. Mr. Hanson has net income of $40,000, all of which is investment income. He is single and provides support for his mother. His mother is a widow who resides in England, and has income of $700 per year. 2. Mr. Johnson has net income of $250,000, all of which is employment income. His employer has withheld and remitted the required EI and CPP amounts. Mr. Johnson was married on December 1, 2022. His wife, an accounting student, had salary of $27,500 for the period from January 1 to November 30 , 2022 and $2,500 for the month of December, 2022 . 3. Mr. Massey has net income of $60,000, all of which is rental income. He lives with his common-law wife and her two children from a previous marriage. The two children are 8 and 10 years of age, are in good health and have no net income for the year. His wife has net income of $1,500. 4. Mr. Jones is married and has net income of $70,000, none of which is employment income or income from carrying on a business. His 19 year old dependent son attends university. His wife has net income of $1,200, and his son has net income of $2,900. His son does not wish to transfer any of his tuition credit to his father. 5. Ms. Morrison is divorced and maintains a residence far from her former spouse. She has custody of the two children from the marriage. They are aged 7 and 10 and in good health. Her net income is $50,000, all of which is spousal support payments. Neither child had any net income for the year. 6. Mr. Bagley is 68 years old and has net income of $27,100, which is comprised of OAS benefits and pension income paid out of his Registered Retirement Income Fund (RRIF). His wife is 52 years old and is blind. She has no net income. Ignore the possibility that Mr. Bagley would split his pension income with his wife