Part B: (19 marks) Stuart Planter is a full-time teacher, and he lives in the country with his family. Stuart farms on a part-time basis. Stuart earned $85,000 in 2019 at his full-time teaching job. During 2019 he also incurred farm revenues totaling $8,000 and farm expenses totaling $12,000. He has also provided the following additional information: Net capital losses from 2018 totaled $10,000, and non-capital losses from 2018 totaled $2,000. Stuart had the following amounts deducted from his pay during the year: CPP and El of $3,609 and income tax of $19,000. Stuart contributed $5,000 to his TFSA, and $15,000 to a guaranteed investment certicate (GIG) which pays 4% annual interest. His rst interest receipt for the GIC will be on June 30111 of 2020. Stuart received a $1,000 non-eligible dividend in 2019. Stuart's wife works full-time and earns $68,000 a year. Stuart had extensive dental work done in 2019. The total cost was $7,500 and Stuart did not receive any reimbursement for the cost. Required: A. Using tax rates and amounts applicable for 2019, calculate the following: . Calculate Stuart's net income for tax purposes for 2019 in accordance with Section 3 of the Income Tax Act. . Calculate Stuart's taxable income for 2019. . Calculate Stuart's minimum federal tax liability for 2019. . Hint: Use the ordering format found in Exhibit 10-1 \"The Taxable Income Formula for an Individual" on page 361 in your textbook to assist in answering the question. (Round all numbers to zero decimal places.) (1'5 marks) . Explain why any items have been omitted. (4 marks)