$ 33,400 Salary received this year

$ 9,300 Commission received this year

$ 8,210 Employment travel expenses

$ 2,500 Employment sales entertainment expense

$ 1,000 Employment travel meals expense

$ 2,000 Stock option benefit on public company shares

$ 11,200 Cost of Nike shares purchased 3 years ago

$ 8,700 Proceeds from sale of Nike shares this year

$ 7,600 Cost of Samsung shares purchased last year

$ 8,250 Proceeds from sale of Samsung shares this year

$ 140 Allowable capital loss available from 2 years ago

$ 4,800 RRSP deduction to be taken this year

$ 3,200 Eligible dividends received this year

$ 4,500 Brazilian dividends received this year

What is the federal tax payable before credits?