Debra, a daughter aged 19 at year-end, who was unemployed for most of the year and whose total net income for tax purposes was only $1,200. David, a son aged 15, who is a paraplegic and has been confined to bed or wheelchair since early childhood. He has been certified by a medical doctor as disabled. He earned no income in 2013 Donna, Mr. Dee's 50-year-old sister who is mentally disabled as certified by a medical doctor and requires the services of a full-time attendant which cost Mr. Dee $5,000 in 2013. Donna has no income for tax purposes and lives with Mr. Dee Mr. Dee made the following selected payments during 2013: Charitable donations... Political donations to Federal Political Party. Medical insurance premiums Liberty Mutual-Extended Care. Sun Life - Drug Plan.... Mr. Dee paid for essential surgery for Ms Cee, not reimbursed by provincial or private plan.... $1,000 500 1,000 380 1,500 Employment Insurance premiums of $891 and QPP contributions of $2,356 were withheld from Mr. Dee's employment income. Required: In a point form schedule, determine Mr. Dee's minimum federal tax payable for 2013. Show all your calculations. Ignore any possible clawback consequences.