Food expenses for the year - $8,000 Capital loss on investments traded in the client's Non-registered account - $2,400 Capital gain throughout the year on the sale of shares in the client's TFSA Account - $2,200 Contribution to a RESP for the children - $11,000 RRSP contribution by the client in 2019 - $3,000 Royalties received from several educational videos sold in 2019 - $4,200 Property taxes on the house the client lives in - $4,000 Additional Information: Federal tax rate to use is 25% REQUIRED: Calculate the Net Tax Payable