Rachana Riche is married to Anderson Riche. Anderson has a mental infirmity. They have a 22-year-old daughter who has a physical infirmity. Neither infirmity is severe enough to qualify for the disability tax credit. Anderson has a 2022 net income of $7,600. Their daughter has no income in 2022.

A) Determine and explain the amount of any 2022 tax credits that Rachana will have with respect to her spouse and daughter. [3 Marks]

B) Calculate the total amount of Tax Credits Rachna can claim [5 Marks]

[MUST SHOW DETAILED CORRECT CALCULATION WITH EXPLANATION TO GET FULL CREDIT]