Question attached below:

Avery Swan is 30 years old and single. She is employed as a middle-level manager with a national Canadian company. After living and working for five years in Regina, Saskatchewan, she was transferred to her employer's office in Winnipeg, Manitoba on December 15, 2021. Her financial transactions for the 2021 taxation year are shown below. 1. Avery receives an annual salary of $70,000, but her take-home pay for the year was only $50,944 as shown below: $70,000 Gross salary Amounts withheld by employer: Income tax Company pension contribution Canada Pension Plan (enhanced contribution $290) Employment Insurance (13,000) (2,000) (3,166) (890) $50.944 2. During the current year, Avery purchased 1,000 shares of her employer's company (a public corporation) under a stock option program The shares cost $10 each and at the time of purchase had a market value of $14 per share. When the stock option was granted two years ago, the share price was $11. To fund the purchase, she borrowed $10,000 from her bank. During the year, she paid interest of $800 on the loan 3. 4. The previous year, Avery had unwisely invested in commodity futures and lost a large portion of her savings. She considered this loss to be a business loss but was unable to use the full amount for tax purposes because her other income was not sufficient. Of the total loss, $6,000 is unused. As well Avery had the following receipts for 2021: Dividends from taxable Canadian corporations (Eligible) $ 4,000 Dividends of $2,000 from a foreign corporation, less foreign taxes of $200 1,800 Cash received from RRSP withdrawal used to purchase home 35,000 Proceeds from the sale of public corporation shares (originally purchased for $20,000) 26,000 In 2021, she made the following disbursements: Winnipeg home down payment (first home) $60,000 Mortgage payments on her new home 1,000 Life insurance 400 Charitable donations 800 Contribution to a federal political party 800 Tuition fees to a university (one-day course) 300 5. Required: For the 2021 taxation year, determine the following for Avery: a) net income for tax purposes b) taxable income c) federal tax liability To which province will Avery pay provincial tax