Question 6 (20 marks) An individual needs your help to calculate his personal income tax: a. An individual who resides in Ontario has net employment income of $120,000 for 2023. b. His employer withheld CPP and El premiums totaling $4,756, of which $631 were CPP enhanced contributions. c. He maintains a small portfolio of investments that resulted in a taxable capital gain of $5,000 from the sale of qualified small business corporation shares (the capital gain deduction is available). d. The investments also generated eligible dividends of $8,000 and non-eligible dividend of $3,000 from Canadian Corporations e. The investments also generated interest income of $10,000 from Canadian banks and $2,000 from US. From the $2,000 of US interest income, $300 (15\% of $2,000 was witheld on account of foreign taxes. f. The individual is single and 40 years old