An excerpt of certain SINGH Inc.s accounts as of / for the year ended December 31, 2021 is presented below.

	Amount
Accumulated other comprehensive LOSS, Jan 1, 2021	$ 400
Accrued liabilities	820
Cost of goods sold	10,000
Common shares (10,000 shares outstanding throughout the year)	1,200
Dividends declared preferred shares	150
Dividends declared common shares	450
Gain on sale of equipment	82
General & admin expenses	1,520
Expense error from 2020 (depreciation expense was understated in 2020 by this amount)	620
Loss on writedown of assets of discontinued operation	800
Income tax payable	0
Interest expense	105
Interest revenue	80
Income from the operations of discontinued operations	200
Sales and marketing expenses	800
Preferred shares (400 preferred shares outstanding throughout the year)	640
Retained earnings, Jan 1, 2021	1,400
Sales revenue	17,500
Unrealized gain on investments OCI (other comprehensive. Income)	152

NOTE: All adjusting entries have been prepared EXCEPT for the 2021 income tax entries.

(ie. All numbers above are before tax.) SINGH is subject to a 25% income tax rate.

SINGH follows IFRS.

Please:

Answer show me calculations for ,

1. Calculate adjusted income taxes payable at December 31, 2021 for SINGH.

no answers needed, I only need the correct calculation. I will thumb up after.