Mr. Martin Bowles is 63 years old and is employed by, Dominion Brass, a large public company.

During 2021, his Net Income and Taxable Income was correctly calculated to be $139,500. Already included in this amount is qualifying pension income from a former employer in the amount of $5,000.

His employer withheld the following amounts from his salary during 2021:

EI Premiums 890 CPP Contributions 3,166

Mr. Bowles is married and has two children:

Sally, Martin's spouse, has 2021 income of $3,450.

Marie is 14 years old and has income of $2,300. All of this income resulted from the investment of rewards that she has received for science projects.

Ellen is 19 years old and attends university on a full-time basis for 8 months during 2021. Martin pays her tuition costs of $9,800, as well as the cost of textbooks and supplies which costs $1,500. As Ellen has net income of $14,000, she has agreed to transfer all of her education related tax credits to Martin.

The family's 2021 medical expenses, all paid for by Mr. Bowles, are as follows:

Martin $ 2,500 Sally 1,850 Marie 1,600 Ellen 6,540

Total $12,490

During 2021, Mr. Bowles makes donations to registered charities of $1,400.

Mr. Martin Bowles is 63 years old and is employed by, Dominion Brass, a large public company.

During 2021, his Net Income and Taxable Income was correctly calculated to be $139,500. Already included in this amount is qualifying pension income from a former employer in the amount of $5,000.

His employer withheld the following amounts from his salary during 2021:

EI Premiums 890 CPP Contributions 3,166

Mr. Bowles is married and has two children:

Sally, Martin's spouse, has 2021 income of $3,450.

Marie is 14 years old and has income of $2,300. All of this income resulted from the investment of rewards that she has received for science projects.

Ellen is 19 years old and attends university on a full-time basis for 8 months during 2021. Martin pays her tuition costs of $9,800, as well as the cost of textbooks and supplies which costs $1,500. As Ellen has net income of $14,000, she has agreed to transfer all of her education related tax credits to Martin.

The family's 2021 medical expenses, all paid for by Mr. Bowles, are as follows:

Martin $ 2,500 Sally 1,850 Marie 1,600 Ellen 6,540

Total $12,490

During 2021, Mr. Bowles makes donations to registered charities of $1,400.

Question 1) Which of the following tax credit can be claimed by Mr. Bowles?

a)	Canada Employment Amount

b)	Eligible Dependant

c)	Employment Insurance (EI)

d)	Disability Amount

e)	Age Amount

f)	Pension Amount

Question 2) What is the Federal Taxes Payable before tax credits is applied?

a)

$18,133

b)

$25,901

c)

$28,182

d)

$36,270

e)	None of the above

Question 3) What is the amount that can be claimed under the Charitable Donations tax credit?

a)

$210

b)

$378

c)

$406

d)

$426

e)	None of the above

Please help me solve this.