Please show step by step answer for calculation.

$1.$ During the year ended December $31,2021,$ Windsor Ltd$.,$ a non$-$resident controlled private corporation operating in Windsor Ontario, has net income for tax purposes under Division B of $ $750,000,$ which amount includes $ $70,000$ of dividends from taxable Canadian corporations, $ $50,000$ of dividends from U$.$S$.$ Corporations in which the company has an $11\%$ common share interest and $ $630,000$ of manufacturing and processing profit. The company paid $ $100,000$ of

charitable donations during the $2021$ year. Manufacturing and processing profit earned in a province or territory in Canada was $100\%.$ The company wants to maximize any claim for the small business deduction.

Required: $($show all calculations$)$

Part a$.(5$ marks$)$

$1.$ Calculate Windosr Ltd$.$s federal taxable income for $2021.$

$2.$ Calculate Windsor Ltd$.$s $2021$ federal Part I tax payable.

Part b$.(1$ mark$)$

$3.$Calculate Windsor Ltd$.$s $2021$ federal Part I tax payable assuming $70\%$ of M&P profit was earned in a province or teeritory in Canada.