Max Wilson has Net Income for Tax Purposes of $$104,300,$ all of which

is rental income. His spouse has Net Income for Tax Purposes of

$$8,720.$ Their daughter is $13$ years old, lives with them, and has Net

Income for Tax Purposes of $$3,240.$ Their son is $24$ years old and,

because of a physical disability, continues to live with them. He has

no income of his own. His disability is not severe enough to qualify

for the disability tax credit.

Required total non$-$refundable credit