Ms. Haddie comes to you for advice in February 2015. Last year, 2014 was a year of considerable change and turmoil for her. Her job in Waterloo, with Takeover Ltd., evaporated on March 31, 2014, as a result of a reorganization of the company's business after a merger with a competitor. She found another job in Dundas (an improvement), but it required her to move there. Her divorce from her former husband became final during 2013. Ms. Haddie, who was already a single parent of a nine-year-old daughter, decided to adopt a five-year-old child locally in May of 2014. By June 2014, after completing her move to her new job, the adoption was finalized. The court costs, legal cost, and administrative costs were $15,400. Other information on receipts and benefits: Salary earned in 2014 ($40,000 in Waterloo, $54,000 in Dundas) $94,000 Profit from sale of cosmetics at home parties held in spare time 4,850 Interest on Canada Savings Bonds 1,725 Spousal support pursuant to divorce agreement ($600 per month for her support and $450 per month for the support of her daughter, age 9) 12,600 Moving allowance 4,500 Disbursements and withholdings: Employment Insurance premium withheld 914 Canada Pension Plan contributions withheld 2,426 Union dues 500 Monthly bus passes (12 months) to go to work and back 1,500 Net rental loss (for tax purposes) on investment property (4,800) Registered retirement savings plan contributions, made on February 14, 2015 (2013 earned income was $118,569) 24,500 Registered education savings plan payments 2014 ($60 per month) 720 Tuition fees for 4 months part-time at a local University 650 Payment on cancellation of lease for Waterloo apartment 575 Security deposit on apartment in Dundas 475 Gasoline and direct car expenses incurred in move to Dundas (72 km) 20 Trailer rental for move to Dundas (including one-way drop-off fee of $75) 190 Cost of shipping remainder of household effects (including packing and unpacking fees of $1,500) 2,600 Cost of hotel ($125) and meals ($55) in Hamilton while awaiting delivery and unpacking of household effects (one day) 180 Payment to babysitter for care of both children after school (38 weeks @ $80 per week) and during school holidays (8 weeks @ $400 per week) 6,240 Summer camp for children (4 weeks @ $200 per week) $800 each Hockey school for the two children $900 each Required: Calculate: (A) the minimum income under Division B for Ms. Haddie in 2014; (B) taxable income for 2014 and federal taxes payable for 2014. Provide explanation for all items omitted and show all calculations whether or not necessary to the final answer. Also provide any tax advice on RRSP