The following five independent cases made assumptions with respect to Ms. Wanda Withers' marital status and her number of dependants. All cases relate to 2017 information. In addition, the five cases provide other information that is relevant to the determination of Ms. Wanda Withers' 2017 income tax payable. In all cases, her employer withheld the required EI premiums and CPP contributions.

Case A

Mrs. Wanda Withers, age 55, had employment income of $90,000. She was married to Mr. John Withers, also age 55, who had $8,000 income. Their daughter, age 20, lived at home, and she had $3,600 net income for tax purposes for 2017. Mrs. Wanda Withers and Mr. John Withers had medical expenses totaling $5,400, and their daughter had $7,000 medical expenses.

Case B

Mrs. Wanda Withers, age 45, had employment income of $150,000. She was married to Mr. John Withers, age 40, who had net income for tax purposes of $5,000. Their 18-year-old son lived at home and he had $9,500 net income for tax purposes. Because of a physical infirmity, the son was dependent on his parents. The son did not qualify for the disability tax credit, since his physical infirmity was not severe enough. The son attends university on a full time basis for 9 months in 2017. Mrs. Wanda Withers paid her son's $8,700 tuition fees, plus $720 for textbooks. The son agreed to transfer the maximum amount of his tuition fees to his mother.

Case C

Mrs. Wanda Withers and her husband, Mr. John Withers, were both 73 years old. Mr. John Withers was disabled, thus he qualified for the disability tax credit. Mrs. Wanda Withers Mr. John Withers had the following income in 2017:

Wanda Withers John Withers

Interest income 2,500 1,000

cpp benefits 11,400 nil

old age security benefits 7,000 7,000

rpp income 38,000 680

TOTAL NET INCOME $58,900 $8,680

Case D

Ms. Wanda Withers, age 35, had $75,000 employment income. She donated $4,000 to registered charities (she donated less in the previous year). Ms. Wanda Withers was single and had no dependants.

Case E

Ms. Wanda Withers, age 54, had $120,000 net rental income. She was divorced and had custody of her 18-year-old disabled daughter, who qualified for the disability tax credit. The daughter had net income for tax purposes of $8,000. The daughter was dependant on her father for support.

Required:

In each case, calculate Mrs. Wanda Withers' 2017 minimum federal income tax payable. Indicate any carry forwards available to her and to her dependants, and the carry forward provisions. Ignore any tax amounts that Mrs. Wanda Withers might have had withheld or paid in instalments.