I would really like some help with this question. Thank you.Case $F$ Roger Blaine is $48$ years of age and his wife, Martha, is $43.$ Roger has net

and taxable income of $$65,000,$ all of which is from employment with the exception

of a deduction for CPP in the amount of $$290($ITA $60($e$\mathrm{.}1)).$ Martha has net income of

$$5,050.$ They have a son, Albert, who is $19$ years old and lives at home. He attends

university on a full$-$time basis during eight months of the year. Roger pays $$5,400$ for

Albert's tuition for two semesters during the $2020$ calendar year and $$525$ for required

textbooks. Albert's net income is $$3,000$ that he earned from summer employment. He

agrees to transfer the maximum amount of eligible tuition credit to his father.