Sammy, who was a resident of Canada and who attended the University of Alberta on a full-time basis for eight months during 2020, has employment income for tax purposes of $5,000. He paid tuition fees of $1,800 in 2020. Withheld from his income were $79 in Employment Insurance premiums and $79 in CPP contributions. Determine the amount Sammy can transfer under section 118.8 or 118.9 to another qualified person. List the potential persons to whom Sammy can transfer his tuition tax credits.