Vincent is $63$ years old and is an employee at Centennial University with a salary of $$150,000.$ In addition to his salary, he has income of $$10,000$ from a registered pension plan from a previous job. His employer has withheld the maximum El premium of $$1,002\mathrm{.}45$ and CPP contribution of $$3754\mathrm{.}45.$ He does not qualify for enhanced CPP$.$ Vincent has no Division C deduction, therefore his taxable income is equal to his net income.His wife Diane is $66$ years old and has net income for tax purposes of $$6,100.$They have a $20$ year old son who lives at home. He is dependent because of a physical infirmity, but it is not severe enough to qualify him for the disability tax credit. However, he is able to attend college on a full$-$time basis for $8$ months during the year. John pays his tuition fees of $$9,400,$ as well as $$720$ for the textbooks that he requires in his program. The son has Net Income For Tax Purposes of $$8,350.$ The son agrees to transfer the maximum of his tuition fee amount to Vincent. Vincent installed walking bars to make their home more accessible for his son which cost $$500.$ The son decided he would pay for the walking bars as they were for his benefit. There were no other medical expenses for the family. $1.$ What is Vincent's Taxable Income?a$)160,000$b$)150,000$c$)140,000$d$)0$e$)$None of the above$2.$What is Vincent's Federal Tax before Credits?a$)30,552$b$)32,632$c$)39,000$d$)46,400$e$)$ None of the above$3.$ How much of the Basic Personal Amount tax credit, before $15\%$ is applied, can Vincent claim?a$)14,398$b$)15,000$c$)12,421$d$)12,229$e$)$ None of the above$4.$ How much of the Spousal Amount tax credit, before $15\%$ is applied, can Vincent claim?a$)8,900$b$)7,708$c$)12,298$d$)14,398$e$)$ None of the above$5.$ How much of the Canada Caregiver, before $15\%$ is applied, can Vincent claim?a$)9,549$b$)7,999$c$)2,273$d$)0$e$)$ None of these$6.$ How much of the Eligible Dependent tax credit, before $15\%$ is applied, can Vincent claim?a$)14,398$b$)13,636$c$)5,458$d$)0$e$)$ None of the above$7.$ How much of the EI plus CPP tax credit, before $15\%$ is applied, can Vincent claim?a$)3,039$b$)4,126$c$)2,898$d$)953$e$)$ None of the above$8.$ How much of the Age Amount tax credit, before $15\%$ is applied, can Vincent claim?a$)7,713$b$)7,637$c$)6,615$d$)0$e$)$ None of the above$9.$ How much of the Canada Employment Amount tax credit, before $15\%$ is applied, can Vincent claim?a$)1,368$b$)1,245$c$)1000$d$)0$e$)$ None of the above$10.$ How much of the Tuition tax credit $($via transfer from son$),$ before $15\%$ is applied, canVincent claim?a$)9,400$b$)5,000$c$)4,400$d$)0$e$)$ None of the above$11.$ How much of the Medical tax credit, before $15\%$ is applied, can Vincent claima$)500$b$)250$c$)100$d$)0$e$)$ None of the above$12.$ How much of the Pension tax credit, before $15\%$ is applied, can Vincent claim?a$)4,000$b$)2,000$c$)1,000$d$)0$e$)$ None of the above$13.$ Can Vincent claim the Home Accessibility Tax Credit?a$)$ Yesb$)$ No