You are preparing the 2023 T1 tax return for a client and so far you have calculated the following: 1 Employment income (all salary) of $85,000 2 Union dues deducted from salary $2,800 3 Taxable amount of eligible dividends $27,600 4 Taxable amount of non-eligible dividends $11,500 5 Taxable capital gains $175,000 6 Taxable scholarships $14,000 7 Business loss carryover from prior years $8,000 8 Capital gain deduction for the current year $100,000 What would be net income and federal tax for 2023? Net Income =.....? Federal Tax =......?