please i need this in 30mins.

For the taxation year ending December 31, 2020, Devda Ltd. has a Net Income For Tax Purposes of $792,400. This consists of $646,300 of Canadian active business income, and $46,100 of dividends received from various Canadian public companies. Based on the formula that is included in the Income Tax Regulations, $584,600 of the active business income qualifies as manufacturing and processing profits.

At the beginning of the 2020 taxation year, Devda has a $123,450 non-capital loss carry over. Management intends to deduct the maximum amount of this carry forward during the 2020 taxation year.

During the 2020 taxation year, the Company makes contributions to registered charities $101,600.

Devda Ltd. is a Canadian controlled private corporation that has a December 31 taxation year end. It is associated with one other company. Based on their agreement with this company, Devda's share of the annual business limit is $300,000.

The combined Taxable Capital Employed In Canada for Devda and its associated company is less than $10 million in both 2018 and 2020. The combined Adjusted Aggregate Investment Income of the two companies was $44,000 in 2019.

Required:

A. Determine the minimum Taxable Income and Part I federal Tax Payable for Devda Ltd. for the year ending December 31, 2020. Show all calculations, whether or not they are necessary to the final solution. As the corporation operates in a province that has a reduced tax rate for M&P activity, a separate calculation of the federal M&P deduction is required.

B. Assume that none of the active business income was related to manufacturing and processing. How would your answer differ in these circumstances