the following questions in your own words on the MT exam answer sheet. a)(2 marks) Hackers Inc. is a non-associated CCPC that had $ 3,200,000 of SR&ED expenditures in 2023 and has no taxable income in the current or prior three years. Calculate the amount of cash refund Hackers Inc. can expect when filing its 2023 corporate income tax return ? Show all calculations b)(3 marks) Hesla Inc.has the following information for its 2023 tax year ended December 31, 2023. 60% of sales were earned and 50% of wages incurred in the Ontario permanent establishment 30% of sales were earned and 30% of wages incurred in the Nova Scotia permanent establishment 10% of sales were earned and 20% of wages incurred in the Dallas, Texas USA permanent establishment Assuming a taxable income of $ 1,500,000, calculate the federal tax abatement for the company for its 2023 taxation year. c)What is the purpose of the prescribed proxy amount election ? ( 1 mark)