Marcy Horne's salary is $126,000. She received a performance bonus of $25,000, 1/2 was paid during the year. The remainder will be paid next year on July 1. She also earned commissions of $32,000. Her employer deducted the following amounts from her paycheque: CPP Contributions El Premiums RPP Contributions at maximum at maximum $8,900.00 Life insurance premiums (matched by the employer) $60.00 Income Tax Withholdings $35,500.00 Marcy contributed $6,700 to her RRSP and $7,000 to her TFSA. She is divorced and paid spousal support of $12,000. She has a capital gain of $30,000 and a capital loss of $32,000 from selling stocks from her portfolio. She received $22,000 in eligible dividends and $10,000 in ineligible dividends. She realized $6,500 in net rental income. Required: a) using the format in Section 3 of the ITA, calculate Marcy's Division B income. b) identify any loss carryovers, including carryover period. c) calculate Marcy's taxes owing or refund due.