Kelsey is 48 years old and her husband, Bob, is 68. Kelsey's only source of income is from rental properties. Her net and taxable income is $250,000. Bob has investment income of $6,200. They have a 26 year old disabled son, Albert, who lives with them. His disability qualifies him for the disability tax credit and he has no income of his own. Other disbursements during the year were: Prescription medicine for Bob Donation to registered charity Dropdown boxes are provided in column A. Required: For the 2021 taxation year, calculate Kelsey's net federal tax payable (12 marks). Taxable Income Federal tax on First Federal tax on remaining $2,655 1,252 Gross Tax Tax Credits at 15%: