Practice Problem 6 (15 minutes) Sharon Oslo is considering making the following investment purchases on July 1, 2021 and is wondering what the impact of purchasing them personally would be compared to purchasing them through a corporation. Investment 1: A par value bond with a face value of $100,000 bearing interest at 7% compounded annually. Coupons are payable semi-annually on December 31 and June 30. Uncashed coupons are added to the principal amount of the investment. Assume that coupons will not be cashed. Investment 2: Shares in a CCPC that declared the following two dividends on October 31, 2021, and paid them on November 15, 2021: - A dividend of $10,000 paid out of after-tax ABI not eligible for the SBD. - A dividend of $8,000 paid out of after-tax ABI that was eligible for the SBD. Investment 3: A patent for an invention for which Sharon was not the inventor. The patent has a cost of $100,000 and will generate royalty payments of $800 per month. Required: Determine what the difference would be to taxable income for the 2021 taxation year if Sharon purchased these investments personally compared to if they were purchased through a corporation. Show all your calculations. Note: Round all amounts to the nearest dollar and ignore GST and provincial taxes. Show all steps in your calculations, even if the result is zero.