Cinder Inc. is a Canadian$-$controlled private corporation based in your province. The company operates a wholesale business. The following information is provided for its year ended May $31,2023$:

Net income for tax purposes is $$215,000.$ The following are included in this amount.

Interest income from bonds $ $13,000$

Interest income on overdue trade accounts receivable $1,100$

Taxable capital gain on sale of land $17,000$

Eligible dividends from Canadian public corporations $13,200$

Non$-$eligible dividends from PQ Ltd$.($see item $2$ below$)6,600$

PQ Ltd$.$ is a Canadian$-$controlled private corporation. Cinder owns $60\%$ of its common voting shares. In $2023,$ PQ claimed the small business deduction on $$352,000$ of its active business income. PQ paid a non$-$eligible dividend of $$12,000,$ of which Cinder$$s share is $$8,000(60\%).$ As a result of the dividend, PQ received a dividend refund of $$3,000$ from its non$-$eligible RDTOH.

Cinder made contributions of $$6,000$ to registered charities. This amount has been correctly adjusted for in computing net income for tax purposes.

The following information is from the $2022$ Tax return of Cinder.

Non$-$capital losses $ $7,000$

Non$-$eligible refundable dividend tax on hand $4,000$

Eligible refundable dividend tax on hand $0$

Dividend refund $0$

Taxable capital Under $$10$ million

Adjusted aggregate investment income $ $32,000$

On May $31,2023,$ Cinder paid taxable dividends of $$24,000($eligible $$12,000$ and non$-$eligible $$12,000)$ to its shareholders.

Required:

Determine Cinder$$s federal income tax for the $2023$ taxation year. $($Use $0\mathrm{.}3067$ when multiplying to represent $30(2)/(3)\%.$ and $0\mathrm{.}3833$ when multiplying to represent $381/3\%.$ Do not multiply by more than $4$ decimal places and round your final answer to the nearest dollar. Enter subtractions as negative amounts.$)$