Mrs. Wu comes to you for advice in February 2021. Last year 2020, was a year of considerable change and turmoil for her. Her job in Montreal, Quebec, with X Ltd. was finished because of a reorganization of the Company. She had been with this company since 1989. She found another job with Y ltd. in Brampton, Ontario, but it required her to move there. She commenced working at this job on January 1st.,2021. Her divorce from her former husband became final in 2019. Mrs. Wu who was already a single parent of a nine year old daughter decided to adopt a five year old child locally on May 1st.2021. By June 2021, after completing her move to her new job, the adoption was finalized. All legal costs related to the adoption totaled $15,400. Under the terms of the employment agreement with Y Ltd. it was agreed that because she had to sell her house in Montreal to move to Toronto, the employer will re-imburse her on the loss of the sale of the property. She sold the Montreal home for $50,000 less than the cost of the house which was purchased in 1989. Information on receipts and benefits for 2021 were as follows: Salary earned in 2021. .$188,000 Bonus..... .30,000 Profits on sale of cosmetics at home parties........ 9,700 I Interest on Canadian savings bonds.... 3,450 Dividends from CCPC's..... 4,000 Dividends from U.S. Corporations (15% withholding tax)............ 6,800 Spousal support receipts pursuant to divorce agreement..................... 18,000 ($1,000 per month for her support) Moving allowance. Donations to United Way. 9,000 2,000 Adobe Acrobat