Ms. Tanja Umstead is 46 years old and lives in Richmond, British Columbia. She is in good health and works in the sales department of a large publicly traded company. Tanja’s Personal Information 1. She is divorced and has custody of her 11-yearold daughter, Cynthia. The daughter is sufficiently disabled that she qualifies for the disability tax credit. The daughter has 2023 net income of $6,425, largely made up of interest on bonds purchased from an inheritance 2. Tanje’s 68-year-old mother, Rose, lives with her and provides care for Cynthia on a fulltime basis. She is active and healthy. As she receives no compensation for this work, Tanja does not claim child care expenses in 2023. The mother's 2023 net income is $13,460. 3. Because of a 2023 decline in Cynthia's mobility, Tanja has had to install access ramps in several locations in her home. The cost of these ramps was $14,600. 4, In 2023, Tanja worked nearly 300 hours as @ volunteer search and rescue volunteer for which she received $200 in compensation. 5. Tanja’s medical expenses for 2023 are as follows: Various prescription drugs (Tanja and Cynthia) S$ 3,465 Various medical specialist treatments for Cynthia 10,490 Prescription sunglasses for Tanja and Cynthia 875 Cosmetic surgery for Tanja 2,463 Dentist fees for Tanja's mother 3,300 Dentures for Tanja's mother 1325 6. In 2023, Tanja contributes $3,500 to the Red Cross, a registered Canadian charity. Employment Information 1. Tanja’s received salary of $93,600 in 2023. in addition, she was awarded a yearend bonus of $12,000, all of which is payable in January 2024 2. Tanja’s employer sponsors a pension plan, which is an RPP. In 2023, Tanja and her employer each contribute $4,160 to the plan. In addition, her employer withheld maximum El contributions of $953 and maximum CPP contributions of $3,500. 3. Tanja is taking an intensive course in spoken Chinese at a British Columbia university. The course is a course of personal interast and is not related to Tanja’s ernployment. The tuition fee for the course is $3,600, all of which is paid for by her employer. The duration of the course is eight months. 4, Tanja is provided with disability insurance by an employersponsored plan. In 2023, as a ‘consequence of an automobile accident, she was unable to go to work for one month and receives disability payments from the plan of $6,500. Starting in 2021, Tanja has contributed ‘$340 per year for the plan's coverage. Her employer made a matching contribution in each year. 5. Tanja’s employer provides her with an automobile thet was purchased several years ago at a cost of $39,500. In 2023, the automobile is driven 41,000 kilometres, 34,000 of which were for ‘employment purposes and 7.000 for personal use. Tanja is required to pay all of the operating expenses, which for 2023 totalled $7,240. Except for the one month that she was off from work, the automobile was available to Tanja throughout the year. During the one month that she was off, the automobile was left in her employer's garage as required by her employer's policy. 6. Tanja’s employer provides all of its employees with financial counselling services. The cost to the company of the services provided to Tanja was $450. 7. Asa result of winning a sales contest, Tanja received a one-week trip to Las Vegas. The value of this trip in Canadian dollars was $5,620. 8. In April 2021, Tanja received options to acquire 250 shares of her employer's common shares at a price of $25 per share. When the options were granted, the shares were trading at $25 per share. In 2023, Tanja exercises all of the options. On the exercise date, the shares are trading at $32 per share. Tanja still owns the shares on December 31, 2023. Required: Calculate Tanja’s 2023 minimum taxable income and federal income tax payable. Ignore any GST/HST & PST considerations.