Kelsey, age 48 , is married to Bob, age 66 . Kelsey's net income and taxable income is $140,000, all of which is net business income. Bob has interest income is $9,000 as he is retired and would like to transfer any credits he cannot use to Kelsey. Their 23 year old daughter is attending postsecondary and has $8,000 tuition per year that she would like to transfer to Kelsey. Other disbursements during the year were: Prescription medicine for Bob $2,915 Required: For the 2021 taxation year, calculate Kelsey's net federal tax payable. Enter your numerical answer in the empty box. Do not use commas or dollar signs. If there are credits that are NOT applicable to Kelsey's situation, then enter 0 in the empty box. For example if there is no El amount, enter 0 in the white empty answer box. Round to the nearest whole SpouserCommon Law Partner Eligible Dependent Amount El Amount Finst time homebuyer Interest on student loan Medical expenses Pension amount Tuition Amount Tuition Transfer Amounts transferred,from spouse Total 15%= Federal Tax Payable