Jennifer is 45 years old and lives in Toronto Ontario. 1. She is in good health and is employed in the sales department of a large publicly traded company. Her employment income for the year was $110,500 and income for the year was $102,427, of which included $35,000 of commissions. Her employer withheld maximum EI contributions of $1,002.45 and maximum CPP contributions of $3,754.45 and $ 4,250 to the companies Pension Plan. Jennifer also 2. She is divorced and has custody of her 18-year-old daughter, Rachel. The daughter qualifies for the disability tax credit. The daughter has income of $8,600 largely made up of interest on bonds purchased from an inheritance. 3. Jennifer's 68-year-old mother, Rose, lives with her and provides care for Cynthia on a full-time basis. She is active and healthy. As she receives no compensation for this work, Jennifer does not claim child-care expenses in 2023. The mother's 2023 net income is from Old Adge Security of $8,355, CPP Benefits of $12,500 4. In 2023, Jennifer worked nearly 300 hours as a volunteer search and rescue volunteer. 5. Jennifer's medical expenses for 2023 are as follows: Various prescription drugs (Jennifer $3,250 and Rachel $5,200) Various medical specialist treatments for Rachel $12,490 Prescription sunglasses for Jennifer and Rachel $1,875 Cosmetic surgery for Jennifer$2,463 Dentist fees for Jennifer's mother $3,300 Dentures for Jennifer's mother $1,325 6. In 2023, Jennifer contributes $3,500 to the Red Cross, a registered Canadian charity. 7. Jennifer is taking an intensive course in spoken Chinese at a Ontario university. The tuition fee for the course is $3,600. The duration of the course is eight months. 8. During the year, Jennifer makes contributions to federal political parties in the amount of $1,000. Required: Calculate Jennifer's Net income, Her BPA (Non-Refundable Tax Credits) for the year 2023