For the year ending December 31,2018 the PU Partnership has correctly computed its Net Business income to be $213,000. The Partnership agreement calls for all allocations to Partner P Partner U to be on a 40:60 basis. Partner P and U are both individuals.

In determining the Net Business income amount, the partnership accountant added back $4,200 in charitable donation and $900 in contributions to a registered political party. In addition,$ 2,700 in eligible dividends received were deducted. The partners have made no charitable donations or political contributions as individuals.

Required:

Determine the amount of ant tax credits that will be available to Partner P Partner U for the year ending December 31,2018.