Barbara Legault operates a full-time law practice in southwestern Ontario. In her spare time, she creates and sells crystal necklaces at various fairs and festivals. In addition, she derives income from various investments and is an art collector. Below are her financial results for 2022.

Net income from law practice	$ 97,000
Income from crystal business	12,500
Gross rents received on rental property	28,000
Operating expenses on rental property before capital
cost allowance Eligible dividends received from public corporations (38%) Interest paid in the year on a loan used to invest in shares	37,000 4,000 2,000
Gain on sale of shares of public corporations	80,000
Loss on sale of shares of a small business corporation	20,000
Loss on sale of shares of a public corporation	14,000

At the end of 2022, the following tax accounts existed:

Net capital losses

7,000

Required:

i) What is Legaults taxable income for 2022?

ii) Compute Legaults Federal Tax Payable before credits