Pierre is $72$ years old and lives in Quebec city, Quebec. He works for Provence Inc and gets paid $$60,000$ per year plus $6\%$ vacation pay. He is single and gets only minimum basic exemptions for Federal and Provincial income tax. He gets paid twice a month.

a$.$ Given his age, does Pierre have to contribute to QPP$?$ Why or why not?

b$.$ Calculate the Net Pay Pierre receives from a single paycheck. Show all the statutory deductions,

c$.$ How much does Pierre's employer have to remit to the tax authorities?