Part 2 - Short Case (45 marks) Doug Smith is 47 years old and married to Mary who is 45 years old and has a severe disability that qualifies her for the disability tax credit. Mary's 2022 net income from investments was $3,000. Doug and Mary have two children, a 10-year-old daughter Naomi, and 19 year -old son, Fred. Naomi and fred both live at home. Naomi had 2022 net income of 1200 from baby-siting. Fred has a physical infirmity that is not severe enough to qualify for the disability tax credit. Fred had 2022 net income of $12,000. Doug also supports his brother Jay, who is physically infirm and lives in the basement. Jays 2022 net income is $7,000 from investments. Doug paid $742 for digital subscriptions to qualifying Canadian journalism organizations. Doug had Net Income (Division B) and Taxable Income (Division 0) of $128,259 in 2022. His Net income and Taxable Income included $3,000 in non-eligible dividends from a Canadian Controlled Private Corporation. In 2022, the following payroll amounts were withheld by Doug's employer: Federal Income Tax $12,500 CPP 3,500 EI 953 RPP contributions 3,200 Group Life Insurance Premiums 1,500 Donations to a registered charity 3,800 In 2022, Doug paid the following eligible medical expenses: Doug $ 1,650 Mary $1,540 Naomi $760 Fred $1,250 Jay $190 Doug made a separate $1,200 donation to the Red Cross, a registered charity, in 2022. Required: For the 2022 taxation year, calculate Doug's 1. Gross Federal Tax Payable (Show all calculations) 2. Tax Credits (Show all calculations) 3. Net Amount of Income Tax Owing/Refund (Show all calculations)