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.

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.

2	Particulars (Mrs. Thomas)	Amount
	Basic Personal Amount
	Spouse Amount
	Mother Amount
	EI Amount
	CPP Amount
	Canada Employment
	Eligible Dependent Amount
	Age Amount
	Pension Amount
	Canada Caregiver Amount
	Total credit base	0

Note: Enter the amount without $ sign or comma separation. Also, if a credit is not relevant to the particluar situation - leave it blank. Do not enter 0 if you are not claiming credit for a particular item.