QUESTION 1 (25 marks) Manuel Liriano is 40 years old, married and has 2 children aged 2 and 8 years old. He is employed at MOT Consulting and has an annual salary of $157,000. He has asked you whether he will have a tax payable or tax refund for 2019 (ignore provincial taxes). Other information he shared with you is as follows: • His employer paid for the $300/month underground parking spot at the company’s head office • His employer gave him a $3,000 flat-screen tv as an award for his 10-year work anniversary. • His employer gave him a $25 t-shirt for him to wear on the annual Terry Fox Run • His employer paid $2,200 in premiums for him towards his membership in the company-sponsored group disability plan • He earned $6,500 in interest on his investments • Manuel made an RRSP contribution of $12,000 and paid professional dues of $1,800. • Manuel and his spouse did not incur any childcare expenses during the year. • He is required by his employer to use his own automo