Tyler Fisher is a server at Mapleton Caf who earns $12.20 per hour plus controlled tips (meaning they are subject to CPP and EI). Tyler is paid weekly and worked 38 hours during the week ending May 11, 2019. Controlled tips for that week were $200. Tyler had the following deductions from his pay cheque:

a. Canada Pension Plan deduction is $30.41.

b. Employment Insurance is $10.75.

c. Federal and provincial income tax is $89.20.