www AP $9-5($Other Income and Deductions, Including RESP$)$ Viva Houde's divorce settlement resulted in her having custody of her two children. Her daughter, Lacy, is $8$ years old and her son, Mark, is $10$ years old. They are both in good health. The agreement calls for her to receive child support payments of $$2,000$ per month, as well as spousal support of $$1,500$ per month. During $2021,$ she received all of these payments. anned with CamScanner ScannedIn order to get a fresh start in life, she enrolled in a co$-$op program at Western University in London, Ontario. She was very successful during the winter term $($January through April $2021).$ The program requires her to work in her related employment during the summer, with her first placement being in Timmins, Ontario, during the period May to August $2021.$ Her employment income for this period was $$8,000.$ In late August she returned to London and resumed full$-$time studies during the fall term $($September through December $2021).$ She was also able to obtain a part$-$time job in her field in London. During these four months she had employment income of $$1,600.$ The eligible moving costs associated with moving herself and her children to Timmins for the summer work term totalled $$1,200.$ The costs for the move back to London were $$1,350.$ In addition to her support payments and employment income, Viva received the following amounts: Scholarship granted by the university for the fall semester Eligible dividends received Inheritance from an uncle. $ $4,300$ $ $2,600$ $$22,000$ TFSA withdrawal $ $4,000$ Throughout the year, Viva required assistance with her children. During the period January through April, the costs in London totalled $$1,950.$ In Timmins, she incurred costs of $$1,725.$ After returning to London for the fall term, her costs for the September through December period were $$2,175.$ During $2021,$ Viva establishes RESPs for both of her children. She contributes $$1,500$ to each of these plans. Required: Determine the minimum net income for $2021.$ Provide reasons for omitting items that you have not included in net income. Also, indicate any amounts that can be carried forward to future years. Scanned with CamScanner