Brandon $(58)$ and Cynthia $(55)$ have been married for $31$ years. Brandon is a successful city financial manager earning $$193,540.$ Cynthia is a Brand Management Specialist earning $$114,000.$ They have three children, Peter $(29),$ Trevor $(26),$ and Mylan $(21)$ who attends college and lives with her parents. Education has always been a priority, so Brandon and Cynthia would like to ensure that Mylan completes her education. Also, they would both like to retire when Brandon is $63$ years old. Trevor is recently divorced and has one child aged two. The divorce has caused some significant financial hardships, and Trevor finds himself in debt, owing money on each of his $3$ credit cards, an unsecured line of credit and his student loans. Peter, an electrician, is married with $2$ children, aged $6$ and $4.$ The $4$ year old was born with a physical disability requiring a wheelchair. Cynthia and Brandon$$s major asset is their house which they purchased in $1998$ for $$275,000.$ The current market value is $$1,085,000.$ They have a remaining mortgage of $$115,000$ which they plan to pay off in $6$ years. They have $2$ vehicles, a Sonata worth $$35,400$ and a Honda Civic worth $$17,000.$ Their other financial information is: $$ Joint chequing account $$7,300$ Brandon$$s U$.$S$.$ Stock Portfolio $$40,000$ Brandon$$s RRSP $$398,000($beneficiary $$ none$)$ Cynthia$$s RRSP $$275,000($Beneficiary $$ her three children$)$ Term Life Insurance on Brandon$$s life $$356,000($through work$)$ Beneficiary $-$ Cynthia $$ Term Life Insurance on Cynthia$$s life $$171,000($through work$)$ Has not named a beneficiary. $$ Cynthia$$s combined average tax rate is $22\%,$ her marginal tax rate is $38\%.$ Brandon$$s combined average tax rate is $31\%,$ his marginal tax rate is $48\%.$ Cynthia inherited her family$$s cottage in $2011$ when her father died. It was worth $$200,000$ then. Now, Cynthia$$s cottage is worth $$438,000.$ All of the McGees really enjoy spending time at the cottage$.$ Cynthia would like her kids to keep the cottage in the family to be enjoyed by future generations. She worries about this since she heard that in many families this becomes a problem. Brandon$$s and Cynthia$$s mirror Wills were completed in $2000$ and are stored with their personal papers in a banker$$s box somewhere in their basement. They named each other as sole beneficiaries and want their children to inherit equally when they die and provide their grandchildren with funds for post$-$secondary education. They also want to ensure that their assets are arranged and managed to minimize taxes. d$)$ Assume Brandon died on March $27$th$,2025$: $(5$ marks$)$ i$.$ Calculate the tax payable in his final return ii$.$ Calculate the EAT that would be payable iii. Identify the deadline for filing his terminal return