It is March of 2024 and you are about to prepare the 2023 tax return for Jing Chen. Your meeting with Jing has provided the following information: Jing is thirty years old, divorced, and has a ten-year-old child from a former marriage. Child support payments from Jing are $500 a month. Jing lives in Saint John, and is a salesperson for Zeus Inc. The earnings from the job include a base salary of $6,000 per month plus a commission of 1% on the sales Jing makes in the month, which were $50,000 every month in 2023. Jing maximizes RRSP contributions each year. The 2022 Notice of Assessment showed RRSP room of $12,000. Earned income was $42,000 in 2022 which consisted of $6,000 in commissions. Zeus does not have a registered pension plan. CPP for enhanced contribution is $631