Stuart Planter is a full-time teacher, and he lives in the country with his family. Stuart farms on a part-time basis. Stuart earned $85,000 in 20x6 at his full-time teaching job. During 20x6 he also incurred farm revenues totaling $8,000 and farm expenses totaling $5,000. He has also provided the following additional information: He has rental properties which has the following information: o Rental property located at 5830 Queen Mary Road in Montreal: 5 condos Rent per months 2000$ per unit Mortgage of 1200$ per months ( 600$ capital and 600$ interest) Snow removal 1000$ for the winter season Common area cleaning 500$ per month Janitor salaries 5000$ Municipal and school taxes 4500$ He also received a T2202A from McGill University for tuitions paid of 15000$ for 8 months part-time. Mike has 6500$ unused tuitions fees appearing on his 2017 notice of reassessment. Mike does not like to pay taxes Sold 100 shares of Apple on 30 November 2018 at 150$ per shares. The shares he inherited from his late father were purchased in January 2000 at 55$ per shares. Stuart had the following amounts deducted from his pay during the year: CPP and EI of $3,609 and income tax of $19,000. Stuart's wife works full-time and earns $68,000 a year. Stuart had extensive dental work done in 20x6. The total cost was $2,200 and Stuart did not receive any reimbursement for the cost. Required: A) Using tax rates and amounts applicable for 2019, calculate the following: 1. Calculate Stuart's net income for tax purposes for 20x6 in accordance with Section 3 of the Income Tax Act. 2. Calculate Stuart's taxable income for 20x6. 3. Calculate Stuart's minimum federal tax liability for 20x6.