A$)$ Nadel Lyon has $2023$ net income of $$32,400.$ His common$-$law partner has net income of $$8,420.$ Nadel has no tax credits other than the basic personal credits for his common$-$law partner and himself.

Required: Determine Nadel's federal tax credits for $2023.$

B$)$ Mr$.$ Don Deloran has $2023$ net income of $$26,100.$ His spouse is dependent on him because of a physical infirmity. The infirmity is not sufficient to qualify for the disability tax credit. She has $2023$ net income of $$5,800.$ Mr$.$ Deloran has no tax credits other than the basic personal credits for his spouse and himself.

Required: Determine Mr$.$ Deloran's federal tax credits for $2023.$