Sylvie Grateau is 30 years old and a single mother with two children: Camille (age 7), Gabriel (age 3). She receives $20,000 annually in child support from their father. Sylvie made a big life decision in 2022, deciding to pursue a Master of Accounting (MAcc) fulltime at Carleton University starting summer 2022 with the goal of becoming a CPA one day. She will be finished the program in fall 2023. Sylvie was employed at a government office from January to April, and on a paid internship with the MAcc from September to December. From those two employments, she earned a total of $50,000 of wages (60% government, 40% internship) and had the appropriate amount of CPP, EI and income tax withheld. She paid $13,000 in tuition, which she paid by withdrawing the final $1,000 from the RESP her parents had set up for her many years ago, receiving a $2,000 scholarship, and withdrawing the remaining from the savings she had in her RRSP under the Lifelong Learning Plan (LLP). The $1,000 from the RESP was made up of $800 of original contributions, with the remainder being government matching or investment income. She moved from Embrun to Ottawa on May 1, 2022, a move that brought her 45km closer to the university and to her internship. She incurred the following moving costs: Gas for minivan (50 km, 30 minutes) $10 Trailer rental 500 Pizza lunch supplied for five of her friends for help 125 Her home in Embrun sold for proceeds of $500,000 and originally cost her $325,000. She had to pay real estate fees of 5% on the sale and land transfer tax of $7,500. She also incurred legal fees of $2,000 for the purchase of the Ottawa house. Childcare costs for the two children in 2022 were as follows: Extended Day Program (Camille) $5,000 Full-time home care (Gabriel) 15,000

Required a) Calculate Sylvies minimum net income for tax purposes. b) Briefly explain why any amounts above have been omitted from your calculation. c) Briefly explain to Sylvie how/when she will be required to repay the LLP withdrawal. Assume this is her first use of the LLP.