Mrs. Yacumflastor, who is 68 years old, has correctly computed the following separate amounts in respect of income for tax purposes in 2021 for both her and her husband, who is 66 years old. (Amounts in brackets reflect losses or expenditures.) Mrs. Y. Mr. Y. Employment income (subdivision a, net) $ 8,000 Pension income (life annuity from a registered pension plan) 52,000 Old Age Security pension 7,384 $7,384 Canadian-source dividends CCPC (actual amount received) 12,000 1,500 Interest income 3,000 500 Allowable capital losses (3,000) RRSP contribution (fully deductible) (900) Interest on loan to purchase investments (2,000) During 2021, she made donations to registered charities of $17,000 and incurred medical expenses for herself and her husband of $4,000. Mrs Yacumflastor makes donations on a regular basis each calendar year. Required: (a) Calculate Mrs. Yacumflastor's taxable income and federal taxes payable for 2021 without electing under subsection 82(3) in respect of her husband's dividends. Assume that the taxable dividends of the Canadian source dividend CCPC was from active business income taxed at the low corporate rate