Read the below situation to answer Questions 18 to 30:

Vincent is 63 years old and is an employee at Centennial University with a salary of $150,000. In addition to his salary, he has income of $10,000 from a registered pension plan from a previous job. His employer has withheld the maximum EI premium of $856 and CPP contribution of $2,732. He does not qualify for enhanced CPP. Vincent has no Division C deduction, therefore his taxable income is equal to his net income.

His wife Diane is 66 years old and has net income for tax purposes of $6,100.

They have a 20 year old son who lives at home. He is dependent because of a physical infirmity, but it is not severe enough to qualify him for the disability tax credit. However, he is able to attend college on a full-time basis for 8 months during 2020. John pays his tuition fees of $9,400, as well as $720 for the textbooks that he requires in his program. The son has Net Income For Tax Purposes of $8,350. The son agrees to transfer the maximum of his tuition fee amount to Vincent. Vincent installed walking bars to make their home more accessible for his son which cost $500. The son decided he would pay for the walking bars as they were for his benefit. There were no other medical expenses for the family.

Question 18 (2 points)

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What is Vincent's Taxable Income?

Question 18 options:

	160,000
	150,000
	140,000
	0
	None of the above

Question 19 (4 points)

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What is Vincent's Federal Tax before Credits?

Question 19 options:

	36,778
	33,878
	33,829
	30,992
	None of the above

Question 20 (3 points)

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How much of the Basic Personal Amount tax credit, before 15% is applied, can Vincent claim?

Question 20 options:

	13,229
	13,090
	12,298
	12,159
	None of the above

Question 21 (3 points)

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How much of the Spousal Amount tax credit, before 15% is applied, can Vincent claim?

Question 21 options:

	13,229
	12,298
	7,129
	6,990
	None of the above

Question 22 (2 points)

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How much of the Canada Caregiver, before 15% is applied, can Vincent claim?

Question 22 options:

	9,549
	7,276
	2,273
	0
	None of the above

Question 23 (2 points)

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How much of the Eligible Dependent tax credit, before 15% is applied, can Vincent claim?

Question 23 options:

	13,229
	8,350
	4,879
	0
	None of the above

Question 24 (3 points)

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How much of the EI plus CPP tax credit, before 15% is applied, can Vincent claim?

Question 24 options:

	3,754
	3,588
	2,898
	2,732
	None of the above

Question 25 (2 points)

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How much of the Age Amount tax credit, before 15% is applied, can Vincent claim?

Question 25 options:

	7,637
	7,713
	6,615
	0
	None of the above

Question 26 (2 points)

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How much of the Canada Employment Amount tax credit, before 15% is applied, can Vincent claim?

Question 26 options:

	1,257
	1,245
	1,000
	0
	None of the above

Question 27 (2 points)

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How much of the Tuition tax credit, before 15% is applied, can Vincent claim?

Question 27 options:

	9,400
	5,000
	4,400
	0
	None of the above

Question 28 (2 points)

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How much of the Medical tax credit, before 15% is applied, can Vincent claim

Question 28 options:

	500
	250
	100
	0
	None of the above

Question 29 (2 points)

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How much of the Pension tax credit, before 15% is applied, can Vincent claim?

Question 29 options:

	4,000
	2,000
	1,000
	0
	None of the above

Question 30 (1 point)

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Can Vincent claim the Home Accessibility Tax Credit?

Question 30 options:

	Yes
	No