4. Mary is 31 years old. She made donations of $7,000. Her employment income is $100,000 in 2023. Mary's employer withheld the maximum CPP contribution and EI premium. Mary's common-law partner is 48 years old and has net income of $8,260. Their son Sam, 9 years old, has no income and is in good health. Required: Determine Mary's 2023 federal income tax payable