$269,060 Salary received this year $9,300 Commission received this year $8,210 Employment travel expenses $2,500 Employment sales entertainment expense $5,000 Employment travel meals expense $2,200 Stock option benefit on public company shares $4,800 Spousal support paid in year $8,700 Cost of Nike shares purchased 3 years ago $11,400 Proceeds from sale of Nike shares this year $8,200 Cost of Samsung shares purchased last year $7,600 Proceeds from sale of Samsung shares this year $140 Allowable capital loss available from 2 years ago $3,200 Eligible dividends received this year $4,500 Brazilian dividends received this year What is the federal tax payable before credits