$ 79,000 Salary received this year

$ 7,600 Commission received this year

$ 2,750 Allowable capital loss available from 2 years ago

$ 2,300 RRSP deduction to be taken this year

$ 8,210 Employment travel expenses

$ 2,500 Employment sales entertainment expense

$ 1,200 Employment supplies expense

$ 6,700 Stock option benefit on public company shares

$ 9,000 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

$ 4,200 Italian dividends received this year

$ 5,500 Eligible dividends received this year

What is the federal tax payable before credits?