please answer the followign question right, Chris Pike is divorced and has full custody of his two children: $19$ year old Hemmer and $15$ year old Uhura. His $79$ year old mother Christine also lives with the family because she requires the full time use of a wheelchair. Christine received $$9,000$ in Old Age Security and $$12,500$ in social assistance in $2024.$ Hemmer is enrolled full time at MRU but also has a part time job. Hemmer$$s tuition was $$10,100$ and his employment income was $$12,700.$ Chris has a proprietorship, Tread Kinetics $($TREK$),$ that specializes in repairing manufacturing assembly lines. He operates the business from a spare bedroom that is normally vacant except for $4$ weeks in the summer when his sister visits. TREK$$s financial information is shown in Exhibit $1.$ In $2021$ Chris finalized his divorce from his ex$-$spouse Una. As part of the court ordered settlement, the Calgary house owned by Una was transferred to Chris. Una had purchased the house for $$438,000$ and it had a fair market value of $$520,000$ in $2021.$ No elections were made at this time. The court agreement also required Una to pay Chris monthly support payments of $$4,500.$ Of this amount, $$1,250$ was indicated to be solely for Chris$$s benefit for him to use as he chooses. Chris has asked you to help him with his $2024$ tax return and has provided the following information. $$ In $2021,$ Chris purchased La$$an Ltd $3$ year bonds. They had a face value of $$20,000$ with $8\%$ paid at maturity. However, Chris$$s purchase price was $$21,900$ as the market rate was $7\mathrm{.}2\%$ at that time. The bonds matured on October $1,2024.$ Chris sold $1,800$ of his $2,000$ shares of Enterprise Ltd$.,$ a public Canadian corporation, for proceeds of $$19$ per share. Prior to the sale, Chris received $$1,300$ in dividends from the shares. The shares were purchased at $2$ separate times: $1,400$ shares for a price of $$6\mathrm{.}00/$share and $600$ shares for a price of $$5\mathrm{.}00/$share$.$ In addition, commission costs were $1\%$ on both purchase and sale transactions. He used the proceeds to retire the loan he used to buy the shares originally. Total interest on the loan for $2024$ was $$400.$ On January $16,2024,$ Chris gave Hemmer and Uhura each $100$ shares of his sister$$s small business, Pike Staffing Ltd$.$ An appraisal on this date estimated the shares to be worth $$215$ per share. Chris had purchased them for $$50$ per share. The shares paid $$18$ per share of dividends on March $30,2024.$ On November $5,2024,$ a competitor bought all the shares of the company for $$260$ per share. $$ On January $6,2024,$ Chris contributed $$5,000$ to his RRSP$.$ On January $10,2025,$ Chris contributed another $$10,000$ to his RRSP$.$ He also contributed $$6,000$ to his TFSA and $$2,500$ to a RESP for Uhura in $2024.$ At the end of $2023,$ Chris had unused RRSP deduction room of $$26,600.$ Chris purchased a car manufactured in the $1970$s for $$11,600$ in $2020,$ with the intent of restoring it so he could display it at auto shows. He spent $$7,900$ for new parts and supplies to bring it to a working condition. However, he was unable to get it licensed in Canada due to it not meeting environmental standards. In September $2024$ he sold it to a friend in the US for $$22,800$ Cdn$.$ They agreed to payment terms of $$1,000$ per month starting in October $2024$ with no interest. $$ Chris incurred net capital losses of $$29,000$ in $2016$ which he has not been able to deduct in previous years. $$ On April $3$ Chris sold a signed hockey stick that he found at a garage sale for $$3,850.$ He bought it for $$45.$ In $2024,$ Chris decided to sell the family home received in the divorce so the family could move into a house more easily accessed by his mother. The price he received for the house was $$563,000$ on March $5,2024.$ He paid $$720,000$ for a single level bungalow on February $12,2024.$ Lawyer and real estate agent fees were $5\%$ on both the sale of the house and the purchase of the bungalow. Chris also sold a cottage$,$ resulting in a capital gain of $$109,000$ capital gain. Chris purchased the cottage in $2015.$ Chris had the following costs related to his residences in $2024.$ Both his old house and new bungalow had $8$ rooms, including the spare bedroom he uses for TREK. house bunglow Wheelchair ceiling lift $$0$ $$18,700018700$ Interior painting $03,90003900$ Property taxes $1,0002,30010002300$ Mortgage interest $2,20019,5002200019500$ Home insurance $3001800$ Utilities $9004200***$ see scrreshooot$****$