Mr. McKenna has Net Income For Tax Purposes of $40,000, none of which is employment income. He is married and provides support for his mother, who lives with them. His wife has net income of $40,000 per year. His mother is a widow with income of $17,500 per year and is 68 years of age and mentally infirm. The family has the following eligible medical expenses:

Husband $1,300

Wife 2,500

REQUIRED: Determine the maximum amount of 2019 personal tax credits, including transfers from a spouse or dependant, that can be applied against federal Tax Payable by the taxpayer.