52,100	Salary received this year
$ 2,700	Commission received this year
$ 3,400	Cost of Nike shares purchased 3 years ago
$ 6,200	Proceeds from sale of Nike shares this year
$ 7,300	Eligible moving expenses paid this year
$ 2,000	Eligible dividends received this year
$ 3,100	Foreign dividends received this year
$ 1,700	Stock option benefit on public company shares
$ 1,608	Allowable capital loss available from 2 years ago
$ 1,875	Business income this year
$ 2,450	Business loss available from last year
$ 140,000	Inheritance received this year
$ 4,580	Spousal support paid this year
$ 5,788	Child support paid this year
What is the federal tax payable before credits?