$-$ List two tax credits that can, under certain circumstances, be transferred to a parent. $(2$ points$)$A$.-$B$.-2.-$ Nadel Lyon has $2023$ Net Income For Tax Purposes of $$32,400.$ His common$-$law partner has Net Income For Tax Purposes of $$8,420.$ Nadel has no tax credits other than the basic personal credits for his common$-$law partner and himself. Determine Nadel's federal tax credits for $2023.($for $6$ points$)$