Jane owns 70 percent of Jahil Inc., a Canadian private corporation involved in manufacturing. Her common-law partner Jill owns the remaining 30 percent of the shares. All of the shares have the same market value and voting rights. Both Jane and Jill are in their mid-40s. Since the inception of the business in 2017, Jane has devoted all of her working time to the business, averaging more than 50 hours per week. Jill has a thriving accounting practice and has never worked in Jahil's operations. Both Jane and Jill live and work in Canada. During 2023, Jahil would like to pay a total dividend of $150,000, with $105,000 going to Jane and $45,000 going to Jill. Will the dividend paid to Jill be subject to Tax on Split Income (TOSI)? Required: A. Make Your Own Prediction: Before running the Blue J prediction module, indicate if you think Jills dividend will be subject to TOSI. Why or why not? Explain your conclusions. Include this information in the memo to the partner (see part D). B. Prepare a Diagram: Prepare a diagram of the proposed dividend payment using the Blue J diagram module. Your diagram should include the complete organizational structure for the corporation and the proposed payments. Save the completed diagram, then export the diagram and submit the PDF copy with this assignment. C. Blue J Prediction: Answer the questions in Blue J Tax On Split Income prediction module to determine whether or not TOSI will apply to Jills dividend. Once you have completed the prediction module, save the completed prediction module, export the completed prediction and submit the PDF copy with this assignment. D. Prepare a Memo to the Partner: Prepare a memo to Janet (minimum of 500 words) that includes your response to part A and answers the following questions: a. What is the result of your completed prediction module from Blue J Tax? b. Did the result differ from your prediction? c. What if we were considering the dividends to be paid to Jane. Would the predicted outcome change? (Note: to see if this would change the result, look to the sidebar to the left of the final prediction report which summarizes the questions. Find the related question and change your answer to update the predicted outcome.)