Stuart Planter Is a Full-Time Teacher, and Lives in the Country

Stuart Planter is a full-time teacher, and lives in the country with his family.
Stuart farms on a part-time basis. Stuart earned $85,000 in 20X6 at his full-time teaching job. During 20X6 he also incurred farm expenses totaling $12,000 and farm revenues totaling $8,000.
Stuart has asked you to help him prepare his 20X6 tax return for the year, and provides you with the following additional information:
-Net capital losses from 20X5 totaled $10,000, and non capital losses from 20X5 totaled $2,000.
-Stuart had the following amounts deducted from his pay during the year: CPP and EI of $3,499; and federal income tax of $21,000.
-Stuart contributed $5,000 to his TFSA, and $15,000 to a guaranteed investment certificate which pays 4% annual interest. His first interest payment is due on
June 30th of the following year.
-Stuart received a $1,000 non-eligible dividend in 20X6.
-Stuart's wife works full-time and earns $68,000 a year.
-Stuart had extensive dental work done in 20X6. The total cost was $7,500 and Stuart did not receive any reimbursement for the cost.
Required:
A) Calculate Stuart's minimum federal tax liability for 20X6. (Round all numbers to zero decimal places.)
B) Explain why any items have been omitted.