Required: Given the following three scenarios, determine separately, the maximum amount of 2022 personal tax credits, including transfers from a spouse or dependent, that can be applied against federal Tax Payable by the taxpayer based on the following information. Label each answer (a), (b), and (c). A calculation of Tax Payable is NOT required. Only the applicable non-refundable personal tax credit calculations are required for each scenario. (a) Mr. Johnson has net income of $250,000, all of which is employment income. His employer has withheld and remitted the required El and CPP amounts. Mr. Johnson was married on December 1, 2022. His wife, an accounting student, had salary of $27,500 for the period from January 1 to November 30, 2022 and $2,500 for the month of December, 2022. (b) Mr. Massey has net income of $60,000, all of which is rental income. He lives with his common-law wife and her two children from a previous marriage. The two children are 8 and 10 years of age, are in good health and have no net income for the year. His wife has net income of $1,500. (c) Ms. Morrison is divorced and maintains a residence far from her former spouse. She has custody of the two children from the marriage. They are aged 7 and 10 and in good health. Her net income is $50,000, all of which is spousal support payments. Neither child had any net income for the year.