Vince's net income (line 23600) in 2022 was $85,000, while that of his common-law partner (they have lived together for over 1 year and have a child) was $7,000. The basic personal amount for 2022 was $14,398. How much can Vince claim on Line 30300 of the Canada Income Tax and Benefit Return for the Spouse or Common-Law Partner amount? Please refer to Schedule 5 for 2022: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-s5/5000-s5-23e.pdf $14,398 $7,398 $7,000 $1,110