Brianne is at the federal marginal tax rate $($MTR$)$ of $26\%$ for income tax purposes. All of her investments are held in her non$-$registered discount brokerage account. The only tax credit remaining available to Brianne is the eligible dividend tax credit.

$\backslash$table$[[$Earnings$,$Amount,Note$],[$Dividends$,$$$800,\backslash$table$[[$From three companies for which she$],[$received additional company shares$],[$because of her dividend re$-$investment$],[$plan $($DRIP$).$ The three companies operate$],[$only in Canada and pay taxes at regular$],[$rates$.]]],[$Dividends$,$$$250CDN,\backslash$table$[[$Canadian owned company with its sole$],[$operations in California on which no$],[$foreign taxes were paid.$]]],[\backslash$table$[[$Canadian Western Bank$],[$Common shares sold$]],\backslash$table$[[$$$25,500$ total$],[$sales proceeds$]],$The adjusted cost base $($ACB$)$ is $$22,000$