Mr. Black is married, his spouse, estimated 2018 income is $4500. Black attended college for 4 months in 2018 and paid tuition fee $2000.  Mr. Black worked for a hotel in Ontario and got paid on a Bi-weekly basis with his $18 per hour pay rate. During the current Bi-weekly pay period for January1-12, 2018, he worked 94 hours although He took one day off during this period due to the New Year day. According to payroll history, his previous two Bi-weekly pay was $2600. He has agreed in writing that his vacation pay will be paid on each pay cheque as it accumulates. During this pay period, he also received a $550 bonus due to meeting the sales target. To celebrate the 2018 new year day-January1st, the employer also gave him a cash gift for $50 and a watch for $600. He remembered he also got $100 direct tips from the customer.