Mrs. Singh has been married for several years. Two years ago, Mr. Singh applied for a divorce which was granted by a judge in the Ontario Family Court in accordance with Canadian laws. The divorce settlement awarded were:-

1. Mrs. Singh was to have custody of the three children. Janet is now 19 years old and attends the University of Waterloo. Jennifer is 18 years old and attends the University of Toronto and Joe is 8 years old and physically disabled. He has been certified as such by a medical doctor. To assist her while she went to work at Brookfield Ltd., Mrs. Singh hired a full-time nanny to help care for Joe. The annual salary was $60,000 with 2 weeks vacation pay. The vacation pay is factored in the annual salary.
2. Mr. Singh is to provide $1000 per month to Mrs. Singh for the care of Joe.
3. The home in which the family lived for several years as well as the cottage they owned in Muskoka, Canada north, was to be divided on a 50/50 basis, that is, Mrs. Singh was to receive 50% of the fair market value of both properties. In May 2021, it was sold for $350,000. Real estate commission paid to sell this property was $12,000. The cottage was purchased in 2006 for $120,000 and sold in September 2021 for $320,000. Real Estate commission paid to sell this property was $10,000.
4. In addition, Mr. Singh has to pay Mrs. Singh a lump sum amount of $100,000

Details relating to Mrs. Singhs employment with Brookfield for the year ended December 31^st, 2015, are as follows:

1. Gross Salary $300,000

Deductions:

Canada Pension Plan Contributions ( 2,287)

Employment Insurance Contributions ( 769)

Registered Pension Plan Contributions (50,000)

Income Taxes (80,000)

Group Income Protection Plan Contributions (300)

Group Term Life Insurance (180)

Payment for personal use of car (2,100)

2. Brookfield provided Mrs. Singh with a car which they bought on January 2, 2021. Details relating to the car are as follows:

Capital cost of the car including applicable taxes 52,000

Capital cost allowance claimed by the Company in 2015 7,800

Operating cost paid by the Company 6,000

Kilometres driven in 2021:

Personal use 7,600

Business use 2,400

3. Mrs. Singh exercised an option to buy 1,000 shares of Brookfield at a$25 per share. The fair market values at the date of the grant (August 2021) and purchased (July 2021 were #24 per share and $27 per share respectively. Also in 2021, Mrs. Singh was granted an option on an additional 1,000 shares which had a fair market value of $29 per share at the time. The exercise price is $26. She acquired in December 2021, 700 shares of these shares.
4. Gain on sale of shares purchased as a result of a stock tip given by Uncle Joe who was told bt a friend that Underground Airways stock was about to take off $1,200.
5. On May 15, 2021, Mrs. Singh borrowed $500,000 from the company to purchase a townhouse for herself and the children. The loan was given at a rate of 1% by the company. The prescribed interest in 2015 were:

1^st Qtr. 3%; 2^nd Qtr. 4%; 3^rd Qtr. 5%; 4^th Qtr. 3%.

Additional Information:-

1. Mrs. Singh has investments in both Canada and the United States. She received the following dividends from the share investments:
   1. Canadian Dividends $1,500
   2. U.S. Dividends (net of 15% withholding tax) $6,800

She had borrowed $40,000 from the Bank of Montreal to purchase the shares. The rate of interest on the borrowed funds was 3%.

2. Mrs. Singh paid the tuition fees for both of the children who were at university. Tuition fees for Janet was $12,000 for the year since she was at University for the full 12 months in the year. Tuition fees for Jennifer was $6,000. She was at University for 8 months in the year.
3. The following additional disbursements were made by Mrs. Singh in 2021:
   1. Donations to the Mount Sinai Hospital $ 4,000
   2. Purchase of Princess Margaret Lottery tickets 700
   3. Political contributions to the Liberal Party of Ontario $ 2,000
   4. Medical expenses $15,000

Calculate Mrs. Singhs 2021 Federal Taxes owing or owed.