Question $3-$ Short Case $(33$ marks$)$

Fred is $58$ years old and has been living in a common$-$law relationship for the last five years with Mary who is $60$ years old and has a physical infirmity. Mary's $2023$ net income was $$8,000.$

Fred and Mary have two children, a $10-$year$-$old daughter, Fiona, and a $25-$year$-$old son, Martin. Both children live at home. Fiona had $2023$ net income of $$1,500$ from babysitting. Martin has a severe physical infirmity which qualifies him for the disability tax credit. Martin had $2023$ net income of $$8,000.$

Fred's mother, Nancy, who is physically infirm lives in a publicly funded nursing home. Fred provides support on a regular basis to his mother. In $2023$ her net income is $$8,000.$

In $2023$ Fred took a computer course at the university which cost $$1,200.$ In addition to the course fees be purchased books for $$500$ and a $$700$ I$-$Pad to take notes while in class.

Fred had Net Income and Taxable Income of $$108,259$ in $2023.$

In $2023,$ the following payroll amounts were withheld by Fred's employer:

$\backslash$table$[[$Federal Income Tax,$$11,200$