Question 1: In 2021 C had the following incomes and deductions: salary $60000, employment benefits $5000, interest income $2000, net rental income $4000, child-care deduction $6000, and a business loss of $13000. What is C's earned income for RRSP purposes for 2021?

Question 2: In the current year J gifted shares of a public corporation to her child who is 16 years old. The shares, that is originally cost $20000, had a market value of $22000 at the time of the gift. Later the same year, the child received an eligible of $400 from the public corporation and then sold the shares for $30000. What amount, if any, is included in J's net income for tax purposes in the year?

Question 3: In the current year K gifted shares of a public corporation to his spouse. The shares, that originally cost $10000, had a value of $15000 at the time of the gift. During the year, K's spouse received an eligible dividend of $200 from the public corporation. What amount, if any, is included in K's net income for tax purposes in the current year?