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Problem 1: In April of this year, Oscar received $75,000 in insurance death benefits when his uncle passed away. Oscar immediately donated the entire amount to the Canadian Cancer Society. In June of this year, Oscar died. His net income from employment for this year is $60,000. When filing his tax return, if Oscar's personal representative claims the maximum permissible amount for purposes of the charitable donation tax credit, what is the value of the federal tax credit to Oscar for this year?
a) $13,022b) $16,285c) $17,372d) $21,722
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