On July$7,2024,$Mrs$.$Rachelle Flax was killed in an automobile accident. At the time of her death, Rachelle was$47$years old. She is survived by her$44-$year$-$old spouse, Martin Flax, and her$24-$year$-$old daughter, Roxanne Flax. Martin has spent most of his adult life volunteering for worthy causes. In$2024,$he had employment income of $$2,100$that was paid to him for services performed for a business that Rachelle carried on as a sole proprietor prior to her death, as well as $$1,700$in interest income. The interest income was earned on a guaranteed investment certificate that had been gifted to him by Rachelle several years earlier. Roxanne is a very successful home decorator and was not a dependent of Rachelle. For several years, Rachelle had been the sole proprietor of a restaurant. The business had a calendar$-$based fiscal period$($January$1$to December$31).$Until the date of her death, the proprietorship had business income of $$69,400.$At the time of her death, the FMV of the depreciable properties was $$5,900$greater than their UCC. The FMV of the depreciable properties did not exceed their ACB $($e$.$g$.,$capital cost$).$ As noted, prior to her death, the business had paid Martin a total of $$2,100.$This was for serving as bartender in the restaurant. As Martin did not feel capable of carrying on the business on his own, he immediately sold the depreciable property for its FMV to a regular customer. Rachelle had owned a residential rental property for five years prior to her death. In$2024,$prior to her death, the property had gross rents of $$46,300$and expenses other than CCA of $$31,400.$The rental property had been purchased for $$312,000,$of which $$210,000$was allocated to the building and $$102,000$to the land. An appraisal indicated that, at the time of her death, the total value of the property was $$355,000,$which was allocated $$243,000$to the building and $$112,000$to the land. At January$1,2024,$the UCC balance of the rental property was $$174,795.$ Rachelle$$s will left the rental property to her daughter, Roxanne. Information related to other property that Rachelle owned at the time of her death is as follows: Rachelle had collected Inuit art for a number of years. Her collection had an ACB of $$23,400.$At the time of her death, the FMV of the collection was $$57,000.$The collection was left to her daughter, who immediately sold the collection for its FMV of $$57,000.$ Over the years, Rachelle had spent $$32,000$on various pieces of jewelry. At$$the time of her death, their FMV was only $$8,300.$The collection was left to her daughter who immediately sold it for its FMV of $$8,300.$ RAF Ltd$.$is a Canadian public corporation. The shares were purchased for $$12,400$and$,$prior to her death, had paid Rachelle eligible dividends of $$860.$At the time of her death, the FMV of the shares was $$28,600.$Her will left these shares to the Humane Society. The Humane Society issued a charitable donation receipt for $$28,600$on receiving the shares. Shares in Flax Fittings Inc. This is a company that was started by Rachelle$$s father$$with an investment of $$20,000.$He left all the shares to Rachelle in his will. At the time she acquired the shares they were valued at$$$$72,000.$Prior to her death, the shares paid Rachelle non$-$eligible dividends of $$6,200.$At the time of her death, the FMV of the shares was $$104,000.$The shares are not eligible for the capital gains deduction. Her will left these shares to Martin. At the time of her death, Rachelle had an RRSP with a total FMV of $$1,123,000.$Martin was named as beneficiary of the RRSP$.$ The family home was owned by Rachelle only. It had been purchased at a cost of $$382,600.$At the time of her death, the appraised value of the home was $$507,000.$This home was left to Martin. At the time of her death, Rachelle had a$2021$listed personal property loss balance of $$5,400$and a$2022$net capital loss balance of $$89,400.$Rachelle had never claimed the capital gains deduction in a year prior to her death. Due to her business income, Rachelle will pay the maximum CPP contributions for a self$-$employed proprietor. The terms of Rachelle$$s will require that the executor of her estate elect out of the ITA$70(6)$spousal rollover in the case of all properties bequeathed to Martin. Calculate using Canada federal tax system the following, $(1)$ Rachelle$$s minimum$2024$net income, $(2)$ taxable income, and $(3)$ federal income tax payable. Ignore the fact that$2024$is a leap year. Show detailed computations.