Mr$.$ Massey has Net Income For Tax Purposes of $$60,000,$ all of which is rental income. He lives with his common$-$law wife and her two children from a previous marriage. His wife has Net Income For Tax Purposes of $$1,500.$ Determine the maximum amount of $2020$ personal tax credits, including transfers from a spouse or dependant, that can be applied against federal Tax Payable by the taxpayer.

$4500$

$8020$

$1054$

$3744$