$78,000 Salary received this year $8,100 Commission received this year $1,240 Eligible moving expenses $2,140 RRSP deduction to be taken this year $8,210 Employment travel expenses $2,670 Employment sales entertainment expense $13,200 Employment supplies expense $9,800 Stock option benefit on public company shares $2,050 Cost of Samsung shares purchased last year 82,450 Proceeds from sale of Samsung shares this year $3,000 Eligible dividends received this year 34,200 Foreign dividends received this year $5,600 Rental income before CCA 54,100 Calculated maximum CCA claim on rental income What is the federal tax payable before credits