Ms. D. Diesel (DD) had several events which occurred in 2021. This included a relationship breakdown early in the year, quitting her job and moving to a resort in another town to take up a waitress job. She had the following items correctly calculated and classified as either inclusions, deductions, or the correctly calculated tax credits for the purpose of determining her taxable income and federal tax.

Inclusions

Benefits received from Employment Insurance $ 600

Board and Lodging provided by employer 8,000

Bonus from resort employer 500

Salary from previous employer 6,000

Gratuities as a waitress 2,000

Interest on Canada Savings Bonds 775

Salary as a waitress at resort 12,000

Taxable capital gains 3,750

Retiring Allowance from previous employer 800

Deductions, Losses, and Tax Credits

Allowable capital losses 4,500

Charitable gifts tax credit 26

Childcare expenses 1,800

Canada Pension Plan tax credit contributions on employment income 215

Canada Pension Plan enhanced contribution deduction 145

Medical expenses tax credit 9

Expenses of objection to tax assessment 65

Moving expenses 1,700

Non-capital losses from previous year 600

Basic personal tax credit 1,984

Employment Insurance premiums tax credit 77

Union dues 100

Canada employment tax credit 189

Required:

Determine the net income (Div. B), taxable income (Div. C), and basic federal tax payable (Div. E) based on the above correct information using the ordering rules in ITA Sections 3, 111, and 118. Articulate carry forward amounts remaining after 2021, if any.