Dianne works for a company located in Pierrefonds, Qubec. She earns an annual salary of $53,274.00 and is paid on a bi-weekly basis. Her company pays 100% of the premiums for its employees group term life insurance coverage. The premiums the company pays for Diannes coverage are a non-cash taxable benefit of $32.00 per pay. Dianne participates in the companys group Registered Retirement Savings Plan and contributes 3% of her salary to the plan every pay. She also pays $27.00 in union dues each pay. Her federal claim code is 1. Determine Diannes federal income tax deduction per pay period.