John is 5 years old and has employment income of $92,100. His wife Marcia is 37 yrs old and has net income of 8,600. they have no children but however, they provide in home care for Marcia's father who is 61 yrs, dependant because of a physical infirmity and has no income of his own. His disability is not severe enough to qualify for the disability tax credit. Also living with them is John's 67 yr old father and 63 yr old mother. They are both in good health. John's father has $23,200 in net income and his mother has $11,700