Arene has earned income of $74 000 for the year. In addition, she has capital gain income of $6000 from the sale of some stock and $4500 of eligible dividend income that she received from another corporation in which she is a shareholder. Arene lives in Manitoba. Using the information provided in this chapter, calculate her tax payable for the year. Assume that Arene has no other tax deductions or tax credits for the year