CANADA TAX

Katrina is 27 years old. In 2022 she receives a non-eligible dividend of $12,000 from a private company controlled by her mother. Because she has never been actively engaged in the business, has assumed no risk or contributed capital to the corporation and holds only non-voting shares, these dividends are classified as Split Income. In addition to the dividends, she has interest income of $6,000 on funds that she inherited when her grandmother passed away. Her only personal tax credits are the BPA of $14,398 and the dividend tax credit. What is her 2022 federal income tax payable?

a. $1,237.

b. $2,137.

c. Nil

d. $3,308.