Theodore Is 37 Years Old

Theodore is 37 years old. He earns $97,000 in 20x7 at his job as a financial analyst. His CPP and EI contributions totaled $3,400. In 20x7 he enrolled in part-time studies at his local university. His
tuition fees totaled $1,500. Theodore donated $2,000 to Ducks Unlimited (a registered charity for tax purposes), and $800 to a federal political party. (Theodore has made annual contributions to
these organizations for the past five years.)He spent a total of $4,200 on eyeglasses, dental care, and prescriptions in 20x7, none of which was reimbursed. Theodore's wife did not work during 20x7, as she was enrolled in university as a nursing student. She had no other income. Her tuition fees were
$8,000. She always transfers as much of her tuition to Theodore as possible. Theodore has a $2,000 loss from 20x6. Theodore and his wife do not have any children.
Required:
A. Calculate Theodore's taxable income for 20x7
B. Calculate Theodore's federal tax liability for 20x7.