Irene has come to you for help in calculating her Total Federal Tax for 2022. Irene is a single mother to a 10-year old boy. She pays her ex-husband $800 per month spousal support and $2,200 per month child support. Irene is an accountant who earns $137,600 per year. She also has a side business making jewellery. Her net business income was $11,434 in 2022. Irene is quite interested in investing and had the following transactions in 2022: Received $1,300 in non-eligible dividends Sold shares in Company A for $5,400 (ACB is $8,850) Sold shares in XYZ Corporation for $3,750, which she purchased 3 years ago for $1,745 Contributed $12,500 to her RRSP A few years ago, Irene invested in small business corporation shares costing $7,200, which she sold this year for $4,750. The required CPP contributions were deducted by Irenes employer. Her employer also deducted EI contributions of $953 In addition, Irene made $900 in charitable donations during 2021. BONUS: What is Irenes average tax rate and marginal tax rate? Submission Format (recommend using Excel) 3(a) Employment Income Business Income Property Income Other Income = Income from All Sources 3(b) + Taxable Capital Gains 3(c) - Other Deductions 3(d) - Loss for Employ, Bus, Prop, ABIL = Division B Net Income - Division C Deductions = Taxable Income Federal Tax on Taxable Income: (calculate here) - Federal Non-refundable Tax Credits - Federal Refundable Tax Credits = Total Federal Tax