France works for a company located in Gatineau, Quebec. She earns an annual salary of $63,076.00 and is paid on a semi-monthly basis. Her company pays 100% of the premiums for its employees group term life insurance coverage. The premiums the company pays for Frances coverage are a non-cash taxable benefit of $23.00 per pay. France participates in the companys group Registered Retirement Savings Plan and contributes 3% of her salary to the plan every pay. Her union dues are $38.00 each pay. Her Quebec deduction code is A. France is exempt from QPP contributions. Determine Frances provincial income tax deduction for this pay period