Federal Tax Payable: Jack Smith is 60 years old. His net income for the year 2020 is $150,000. This income consists of $148,827 from employment, $828 grossed up eligible dividends ($600 received), and $345 grossed up ineligible dividends ($300 received). His taxable income for the year is $130,000. His employer deducted $21,000 federal income tax, and maximum amounts of CPP and El from his salary. Jack is married to Rita (age 66). Rita is disabled and her net income for 2020 is $5,000. All of Rita's income is from RPP. Jack and Rita has two children Mary (age 19) and David (age 15). David has mental infirmity, however, he does not qualify for disability credit. Mary goes to university. Jack and Rita paid $6.000 towards Mary's tuition fees and $600 for her textbooks during 2020. Mary will transfer all of her unused tuition credits to Jack. Mary's net income for year is $4,000. Jack's 80-year old mother (healthy, not infirm) lives with them. Her net income during the year was $15,000. Jack spend the following on medical expenses: Jack, Rita, and David: $7,000. Mary: $3,000. Jack donated $900 to charities during the year. Jack also contributed $300 to federal political party. Required: Calculate Jack's Federal tax payable (refund) for 2020.