RogerArmstrong (D.O.B. 1967-01-01) is an insurance broker who has been very successful at his job in the last few years. Three years ago, his only child, Victoria, was driving a car that was hit by a distracted driver. She and her husband were killed, and their 13-year-old son, Geoffrey, was blinded by the accident. Roger and his wife, Isabella, adopted Geoffrey. Isabella quit her part-time job to care for him. Isabellas parents went through a nasty separation a few years ago and Rita moved in with Roger and Isabella. Isabellas fathers (Michael) current location is unknown, but it is believed that he is living somewhere in the Baltic. Isabelle cares for her mother, Rita, who lives with them. Rita suffers from dementia. The family doctor has signed a letter stating that she is dependent on Roger and Rita because of her impairment. Rita does not meet the residency requirements necessary to qualify for Canadian Old Age Security. In addition to his salary, Roger also earns commissions. His employer requires him to have an office in his home and has signed the form T2200 each year to this effect. In January 2018, Michael was arrested in Estonia. Isabella had to spend three weeks in Estonia before she could get him released from jail. During this time, Roger paid Nannies on Call $5,000 for in-home help to take care of Geoffrey while Isabella was away. During the year, Rogers employer reimbursed $4,000 for meals and entertainment with clients, $3,500 for hotels and $6,000 for airline tickets. Roger paid $800 for the care and feeding of Geoffreys seeing eye dog. During the year, Isabella and Roger made donations of $5,000 and $1,000, respectively, to the Seeing Eye Dog Society. During the 2018 taxation year, Roger paid for the following medical expenses for the following individuals: Name Procedure Amount Roger Dental $500 Roger New Glasses $1,200 Roger Prescriptions $250 Isabella Dental $400 Rita Prescriptions $800 Geoffrey Dental $700 Finally, Roger has a home office which is used exclusively for to earn income and approximately 1/5th of the houses square footage is dedicated to the home office. During the 2018 taxation year, Roger incurred the following expenses: Expense Amount Hydro $3,000 Insurance $1,200 Maintenance $4,500 Mortgage Interest $7,000 Mortgage Life Insurance $600 Property Taxes $6,500 Required: Prepare the Rogers 2018 income tax return using the Profile tax software program. Name Isabella Armstrong Geoffrey Armstrong Rita Johnson Michael Johnson Date of Birth 1966-01-01 2003-02-01 1950-03-01 1950-02-01 Income $9,500 $0 $600 $500 Rogers T4 slip from his employer (Insurance Inc.) has the following amounts: Box 14 $400,000 Box 22 $120,000 Box 16 $2,593.80 Box 42 $95,000 Box 18 $858.22 Box 46 $1,000