Required: Determine the maximum amount of 2018 personal tax credits, including transfers from a spouse or dependant, that can be applied against federal Tax Payable by the taxpayer in each of the following independent Cases. A calculation of Tax Payable is NOT required. 1. Mr. Holm has Net Income for Tax Purposes of $55,000, all of which is investment income. He is single and provides support for his mother. His mother is a widow who resides in Latvia and has income of $1, 100 per year. 2. Mrs. Thomas has Net Income for Tax Purposes of $250,000, all of which is employment income. Her employer has withheld and remitted the required EI and CPP amounts. Mrs. Thomas was married on December 1 , 2018. Her wife, a nursing student, had salary of $21,000 for the period from January 1 to November 30,2018 and $3,200 for the month of December 2018 . 3. Mr. Jackson has Net Income for Tax Purposes of $75,000, all of which is rental income. He lives with his common-law wife and their 2 children. The children are 7 and 8 years of age and have no income for the year. His wife has Net Income for Tax Purposes of $8,500. 4. Mrs. James is married and has Net Income for Tax Purposes of $110,000, none of which is employment income or income from self-employment. Her 19-year-old dependent daughter attends university. Her husband has Net Income for Tax Purposes of $10,500, and her daughter has Net Income for Tax Purposes of \$8,500. Her daughter does not wish to transfer her tuition, education or textbook credits. 5. Mr. Morant is 68 years old and has Net Income for Tax Purposes of $29,500, which is comprised of Old Age Security benefits and pension income paid out of his Registered Retirement Income Fund. He is single and he has a son who is 13 years old and is deaf. He has no income of his own. 6. Ms. Young is divorced and maintains a residence far from her former spouse. She has custody of the 2 children from the marriage. They are aged 9 and 12 and in good health. They both earn $750 from paper routes. Her Net Income for Tax Purposes is $72,000, all of which is spousal support payments. \begin{tabular}{|l|r|} \hline Particulars (Mr. Lackson) & Amount \\ \hline Basic Personal Amount & 11809 \\ \hline Spouse Amount & 8500 \\ \hline Mother Amount \\ \hline El Amount & \\ \hline CPP Amount \\ \hline Canada Employment & \\ \hline & Eligible Dependent Amount \\ \hline Age Amount & 4546 \\ \hline Pension Amount \\ \hline Canada Caregiver Amount & \\ \hline \end{tabular}