QUESTION SEVEN

Mr$.$ Senior turned $67$ in $2023$ and receives pension income from the following sources:

He has no other income for the year. His spouse, age $66,$ has net income of $$9,000($OAS and interest income$).$

Determine Mr$.$ Senior's federal tax payable for $2023$ assuming the following:

$($a$)$ He does not elect to split his pension income.

$($b$)$ He elects to split his pension income.