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. Given the gross-up and dividend tax credit rates provided below, the best estimate of the federal income tax expense, based on the above earnings in a single year, is closest to ? Eligible dividends: Gross-up =38%; Dividend tax credit =15.0198% Non-eligible dividends: Gross-up =15%; Dividend tax credit=9.0301% Enter your answer rounded to 2 decimal places and without any symbols such as $, \% or commas