Ms. Bev Beaumont was 53 years old and lived in Vancouver, British Columbia. She worked in the accounting department of a large furniture store.

Ms. Bev Beaumont's Personal Information:

1. Ms. Bev Beaumont was divorced and had custody of her 9-year-old daughter, Alice. In 2017, Alice had net income for tax purposes of $5,500. The $5,500 was comprised 100% of interest income, which was earned on bonds acquired from an inheritance. Alice's medical condition qualified Alice for the disability tax credit.
2. In 2017, Ms. Bev Beaumont installed access ramps in her home, to assist Alice in getting around. The access ramps cost $15,000.
3. Ms. Bev Beaumont, during 2017, volunteered 270 hours as a north shore search and rescue volunteer. She received $400 in compensation for this work.
4. Ms. Bev Beaumont's 80-year-old mother, Dorothy, lived with Bev. Dorothy provided care for Alice on a full-time basis. In 2017, Dorothy had $13,000 net income for tax purposes.
5. Ms. Bev Beaumont incurred the following medical expenses in 2017:
6. Ms. Bev Beaumont, during 2017, donated $5,000 to the United Way, a registered Canadian charity. She has made various donations to the United Way in prior years.

Prescription drugs for alice $2,000

various medical treatments for alice 9,000

plastic surgery for bev 5,500

dentist fees for dorothy 3,000

dentures for dorothy 3,800

total medical expenses $23,300

Employment Information:

1. In 2017, Ms. Bev Beaumont's salary compensation was $140,000. $13,000 federal income tax was withheld. Furthermore, she was awarded a year-end bonus of $20,000, payable in 2018.
2. Ms. Bev Beaumont's employer withheld maximum CPP and EI amounts. As well, Ms. Bev Beaumont and her employer each contributed $4,200 to a defined benefit registered pension plan.
3. Ms. Bev Beaumont's employer offered to pay the tuition for employees taking language courses. Consequently, in 2017, Bev enrolled in a Spanish class. Bev's employer paid the $3,000 tuition fees for Bev's Spanish course. The $3,000 amount was included in Bev's employment income as a taxable benefit, which was in addition to the $140,000 salary that Bev received. The Spanish course was for 10 months and the Spanish course included 10 hours of classes per week. Bev personally paid $400 for her own textbooks.
4. Ms. Bev Beaumont was provided with disability insurance by an employer sponsored plan. Commencing in 2013, Bev contributed $400 per year to the plan's coverage and her employer made matching contributions each year. As a result of an accident in 2017, Bev was unable to work for 2 months, thus, she received $8,000 under this plan.
5. Ms. Bev Beaumont's employer provided Bev with an automobile. The automobile was acquired by the company several years ago at a total cost of $30,000. During 2017, the automobile was driven 50,000 kilometres, 45,000 of which were for employment related travel. Excluding the 2 months when Bev was off work due to the accident, the automobile was available to Bev throughout 2017. During the 2 months when Bev was off work, the automobile was left at her employer's parking lot. Bev was required to pay her own operating costs, which were $7,200 in 2017.
6. Ms. Bev Beaumont's employer provided all of its employees with financial counselling services. Bev's cost to the employer was $900.
7. Ms. Bev Beaumont received an $8,000 performance award in May 2017, which was in addition to the $140,000 salary.
8. On July 15, 2016, Ms. Bev Beaumont received options to acquire 500 of her employer's stock [a public company] at a price of $25 per share. At that time, the shares were trading at $25 per share. Bev exercised these options on October 25, 2017, when the shares were trading at $30 per share. Bev was still holding these shares at December 31, 2017, since Bev did not plan on selling the shares for several years.

Required:

Calculate Ms. Bev Beaumont's 2017 minimum taxable income and federal tax payable. Ignore GST and PST considerations.