Maeve Shelby is 43 years old and is employed by a Canadian public company. Her annual salary is $112,468, none of which is commissions. Because of her outstanding work during 2021, he has been awarded a $20,000 bonus. The bonus will be paid in 2025 and 2026 at the rate of $10,000 each year to help ensure he stays with the Company. As Maeve expects to remain at the Company for the rest of her working life, he accepts the delayed payment. For 2021, her employer withheld EI premiums of $890 and CPP contributions of $3,166. The employer also withheld professional association dues of $3,400 and contributions to a registered charity of $2,500. Also withheld were RPP contributions of $6,800. On her behalf, the employer also made a contribution to the pension plan of $4,600. Maeve's spouse, Lester Shelby, 46 years old and is legally blind. His net income is $8,460. The Shelbys have three children. Information on these children is as follows: Sharon is 17 years old, in good health, and has net income from part time employment of $7,625. Suzanne is 19 years old and suffers from a physical infirmity that prevent her from working on a full time basis. She lives with Maeve and Lester and has net income from part time employment of $7,250. Samantha is 23 years old and attends university on a full time basis for 11 months of the year. Maeve pays the tuition fees of $10,300, along with textbook costs of $1,100. She lives with Maeve and Lester and is in good health. She has net income of $12,800 all of which is from investments. The investments were purchased with income saved from part-time employment during her high school years. Other Information: 1. Maeve is provided with an automobile by her employer. The automobile is used largely for employment purposes. Total kilometers driven in 2021 was 62,000 kilometers, with 58,000 for employment purposes and 4,000 for personal use. The automobile is leased by the employer for $456 per month which includes $43 for insurance. The automobile is available to Maeve for 10 months in 2021.