Keara Rogers has come to you for some help in computing her income from her investments. She is trying to plan for the payment of her $2022$ taxes and wants an idea as to how much that tax bill will be$.$She has provided you with the following details regarding her investments for $2022.$BankingShe has a chequing and savings account that are both joint with her common$-$law spouse, Rose $($funds contributed and used by both$).$ Total service charges are $$140$; total interest earned is $$75.$GICShe has a $2\mathrm{.}5\%$ three$-$year semi$-$annual compound$-$interest GIC purchased April $1,2021$ for $$15,000$Interest accruing on the GIC has been as follows:April $1,2021$ to September $30,2021$October $1,2021$ to December $31,2021$January $1,2022$ to March $31,2022.$$$188959218895$April $1,2022$ to September $30,2022$October $1,2022$ to December $31,2022$SharesShe has owned $2,500$ shares of APenner Corporation, a private Canadian Corporation. She purchased the shares through a stock option plan and still holds these shares at the end of $2022.$ The shares paid total dividends of $$0\mathrm{.}25$ per share in $2022.$ The dividends were classified as non$-$eligible dividends.Keara also owns shares of Oban Chocolate Corporation, a Scottish corporation. During the year she received dividends of $$2,340($translated into Canadian dollars, net of Cdn$$260$ taxes withheld$).$Rental PropertiesAt the beginning of $2022,$ Kara and Rose held two rental properties. Each contributed to the purchase price equally and there is no longer a mortgage in these two properties. These properties had the following cash flows:Property $1$$ $25,800$Property $2$$ $18\mathrm{.}500$Gross rents receivedExpenses related to earning rental incomeAdvertising $($for tenants$)$Property taxesUtilities $($landlord provided$)$Opening UCC $-$ at January $1,20221502\mathrm{.}7503,180$$$281,7881752,1252,580$$$323,758$On June $15,2022,$ Keara and Rose purchased a third rental property for $$750,000,$ $$175,000$ related to the cost of the land. They spent the last two weeks of June cleaning and painting the property, getting it ready for the new tenant who took possession of the property on July $1,2022.$ The cash flowsrelated to the new rental property are:Gross rents received$$9\mathrm{.}900$Expenses related to earning rental incomeAdvertising $($for tenants$)$Property taxes.Utilities $($paid by tenants$)$Mortgage interest paid on the rental property in $2022253,70009,625-$ REQUIREDCalculate the effect on income for tax purposes for $2022$ of the above investments. Keara Rogers listed above with a reason or a complete calculation.always likes to report the minimum possible income each year. Support your treatment of each item