Part 2 Assume Sewing Seamlessly (SS) is structured as a sole proprietorship owned by David Stirling and that the dividends received were eligible dividends. David is 50 years old and married to Eve Mansour, age 48. Eve is unemployed due to a certified disability. Eves 2022 net income for tax purposes is $10,000 and her taxable income is $4,000. David has a net capital loss carryforward of $3,000, and had a $20,000 loss in 2022 on a loan to a friends business which qualifies as a business investment loss. Medical expenses for the couple for 2022 include the following: Eve Prescription medication $100 David & Eve (50/50) Private health care plan 2,000 Eve Physiotherapy* 4,000 Eve Medicinal marijuana 1,825 David Iron supplements 200 *$2,500 of the physiotherapy amount was reimbursed by the private healthcare plan David made instalments of $50,000 during the year. Required Calculate Davids net income for tax purposes, taxable income and balance due/refund. Assume a provincial tax payable of $22,000 and that David has never used any of his lifetime capital gains exemption.