Janet Brown is 45 and divorced

Janet Brown is 45 and divorced. She has two children who live with her and are dependent on her. Stephen is 12. Sarah is 17 and has been certified as eligible for the disability credit.
Janet’s financial information for 2019 and 2020 includes the following:
2020 2019
Salary and taxable benefits $105,000 $100,000
Car expenses deducted in computing employment income 5,000 5,000
Child support received 36,000 36,000
Spousal support received 12,000 12,000
Mortgage payments made by Janet’s ex-husband 10,000 10,000