This problem is continued in Chapter $11$ with Tax Software AP $11-2($Chapter $11$ is

in Volume $2).$

DISCLAIMER: All characters appearing in this problem are fctitious. Any resemblance to

real persons, living or dead, is purely coincidental.

George Pharmacy is a pharmaceutical sales rep who has been very successful at his job in the last

few years. Unfortunately, his famGeorge and his wife, Valerie, adopted Kevin. Valerie quit her part$-$time job to care for him. She also

cares for her mother, Joan Drugstore, who lives with them. Joan suffers from dementia, Parkin$-$son$$s$,$ and severe depression. The family doctor has signed a letter stating that she is dependent

on George and Valerie because of her impairments. Joan does not meet the residency require$-$ments necessary to qualify for OAS.

Valerie$$s parents separated two years ago in Scotland after her father, David Drugstore, suffered

enormous losses in the stock market. They were forced to sell their home and David moved to

Chile. David phones periodically to request that money be deposited in his online bank account.

George$$s brother, Martin, completed an alcohol rehabilitation program after his drinking caused

signifcant problems in his life. He is also living with George and Valerie while he is enrolled as a

full$-$time student at Western University. George is paying his tuition, and Martin has agreed to trans$-$fer any available education$-$related tax credit to George. Although Martin plans to fle his $2022$

income tax return, he has not done so yet.

Kevin is taking several undergraduate psychology courses at Western University. After hearing a

talk given by an expert blind echolocator $($a person who uses sound to locate objects$),$ his goal is to

become a researcher at the Brain and Mind Institute and study the use of echolocation. Kevin has

agreed to transfer the maximum tuitioily life has not been very happy. Three years ago, his only child,

Anna, was out for a drive when she was hit by a drunk driver. She and her husband were killed and

their $14-$year$-$old son, Kevin, was blinded in the accident. He also suffered extensive injuries to his

jaw that have required major and prolonged dental work