Reza Hassan owns and/or is involved in a number of businesses. Reza knows that federal tax rates have changed in the last few years, and he wishes to gain an understanding of the federal tax rates that his various corporations are paying. You have talked to Reza and have received the following information regarding his current holdings: 1. Reza owns 100% of the common shares of Management Inc., which provides management services to Flexcon Ltd. Flexcon, which manufactures plastics, is an unrelated company and is Reza's former employer. Reza is the only employee of Management Inc. 2. Reza also owns 100% of Rent-All Inc. Rent-All has no employees other than Reza. It earns rental income from real property from unrelated third parties. 3. Each of the corporations mentioned above is a Canadian-controlled private corporation (CCPC) with a December 31 year end. 4. None of the corporations described above earned more than $500,000 of active business income for 2021. The above applies to each corporation's 2021 taxation year. The following diagram shows the ownership of the corporations and the flows of income: REZA UNRELATED THIRD PARTIES 100% 100% 100% MANAGEMENT INC. FLEXCON LTD. Mgmt. fee RENT-ALL INC. Required: a) Determine the type of income earned by Management Inc. What tax rate applies to this type of income? Are there other tax consequences of earning income of this type? b) Determine the type of income earned by Rent-All. What tax rate applies to this type of income? Are there other tax consequences of earning income of this type