$ 87,500 Salary received this year

$ 6,700 Commission received this year

$ 7,900 Employment travel expenses

$ 3,000 Employment sales entertainment expense

$ 1,480 Employment cost of purchasing laptop

$ 3,400 Proceeds from sale of Samsung shares this year

$ 2,200 Cost of Samsung shares purchased last year

$ 120 Interest income

$ 2,100 Spousal support paid during year

$ 1,240 Eligible moving expenses

$ 2,140 RRSP deduction to be taken this year

$ 4,500 Stock option benefit on public company shares

$ 4,000 Non-eligible dividends received this year

$ 6,300 Eligible dividends received this year

What is the federal tax payable before credits?