Ms. D has been employed as an accountant at a firm located in Ontario. The following was noted during 2021: Basic Gross Salary of $70,000, in addition a $10,000 bonus was provided, only $5,000 was paid in 2021, remainder of $5,000 paid January 1, 2022 In 2021, the following was withheld by employer Federal Income Tax El Premiums CPP Contributions RPP Contributions Donations to a registered charity $2,500 890 3,166 2,500 500 Other Information: 1. Other disbursements made by Ms. D Include the following: Advanced accounting course tuition fees History course tuition fees (one week intensive course) Fees paid to accounting designation $1,200 750 500 Ms. Ds' employer reimbursed the tuition fees for accounting course, but not the history course. The reimbursement was not included as a taxable benefit on T4 2. Ms. D is a widower, her son is 8 year old son, and qualifies for the disability tax credit (her son has not net income for the year). 3. Ms. D paid the following eligible medical costs: For self For son $8,000 2,000 $10.000 Required: Calculate, Ms. Ds' 2021 employment income, taxable income and applicable income tax credits. A calculation of federal income tax payable is NOT required, only the applicable income tax credits