Ginny is taking time off work to be with her sons until they start elementary school.  To supplement her income, she has a part time consulting business from which she earned $21,300 in 2023.  She also had the following items in 2023:

1. Bonds: Ginny received $4,500 of interest from 3 year bonds with a face value of $20,000 and a 7.5% stated rate with interest paid at maturity.  The bonds matured in 2023.  Ginny has reported interest income from the bonds in previous years.  Ginny purchased the bonds for $20,260.

2. WW Shares: Ginny received $60,000 of non-eligible dividends from WW.

3. Potter Shares: On January 1, 2023, Ginny owned 100 shares of Potter Inc. with an ACB of $20,000.  She purchased another 50 shares for $184 per share on March 1, 2023.  On December 20, 2023, Ginny sold 75 shares when the shares were trading at $180 per share.  However, the share price dropped significantly in 2024 so on January 12, 2024, she repurchased 40 shares for $1,700 per share.  Ginny's brokerage charges a 2% fee on all purchases and sales.

4. Snape Shares: Ginny received $1,020 of dividends from Snape Inc., a US company.  The dividends were net of $180 of US withholding taxes.

5. Support Payments: Ginny received $50,400 of support payments from her ex-husband Harry.  The couple had a difficult divorce so ended up with a judge ordered settlement.  Terms of the settlement require Harry to make monthly payments of $3,000 a month for the Albus and Severus and $1,200 per month for Ginny.

6. Childcare: Ginny pays a girlfriend to watch Albus and Severance while she is working.  Total payments were $14,600 in 2023.  This amount includes $2,000 to watch the children when Ginny flew to Maui for a 2 week vacation.

7. Installment Payment: Ginny paid $4,200 in federal income tax installment payments.

 

Question: Determine minimum Net Income for Tax Purposes, Taxable Income, Federal Taxes Payable and Net Federal Taxes Owing for the 2023 taxation year for Ginny. Ignore any GST or PST considerations. For any amounts provided but excluded from your calculations explain why they have been excluded.