tuart 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 $12,000. He has also provided the following additional information: Net capital losses from 20x5 totaled $10,000, and non-capital losses from 20x5 totaled $2,000. 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 contributed $5,000 to his TFSA, and $15,000 to a guaranteed investment certificate (GIC) which pays 4% annual interest. His first interest receipt for the GIC will be on June 30^th of 20x7. Stuart received a $1,000 non-eligible dividend in 20x6. Stuart's wife works full-time and earns $68,000 a year. Stuart had extensive dental work done in 20x6. The total cost was $7,500 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. (Round all numbers to zero decimal places.)