Monica correctly computed the following separate amounts in respect of income for tax purposes in 2022 for both her and her husband, John ( Monica is 70 years old, and John is 66 years old). (Amounts in brackets reflect losses or expenditures.) Monica John Employment income (subdivision a, net) $ 8,000 Pension income (life annuity from a registered pension plan) 52,000 Old Age Security pension 7,217 $7,217 Canadian-source dividends CCPC (actual amount received) 12,000 1,500 Interest income 3,000 500 Allowable capital losses (3,000) RRSP contribution (fully deductible) (900) Interest on loan to purchase investments (2,000) During 2022, she made donations to registered charities of $17,000 and incurred medical expenses for herself and her husband of $5,000 (including $1,000 on over the counter drugs without any prescription). Monica makes donations regularly each calendar year. Required: (a) Calculate Monica's taxable income and federal taxes payable for 2022 without electing under subsection 82(3) in respect of her husband's dividends. Assume that the taxable dividends of the Canadian source dividend CCPC were from active business income taxed at the low corporate rate. Ignore any OAS clawback.