Huang is 58 years old in 2022. She provided the following information:

Employment income	99,700
Ineligible dividends received	18,500
Interest income	21,000
Rental income	19,200
Net income	Needs to be calculated

Additional information:

Irenes husband Paul who is 59, had the following sources of income in 2022 from investments:

Capital gains generated	$5,500
Ineligible dividends received	1,000

Huang 31-year-old daughter, Sue, lives with Huang and Paul. At the age of 24 Sue was in an accident and as a result is partly paralyzed. She earned interest income of $10,100 in 2022 from a settlement she received because of the accident.

Huang 79-year-old mother, Lilac, lives with Irene and Paul as well. She received OAS of $5,200 and earned interest income of $8,800 in 2022.

Huang other daughter, Anne, is a third-year student at a Canadian university. Her income and expenses for 2022 were as follows:

Part-time employment: $14,400 (CPP and EI withheld in total were $550)

Tuition fees paid by Irene: $9,600

Scholarship income: $3,500

Anne has agreed to transfer the maximum amount of the basis for the tuition credit to Irene.

Huang made the following additional payments in 2022:

Charitable donations: $5,000 (assume she has made these donations in the past five years)

Premiums to private health insurance: $1,400

Required:

Determine Huang minimum federal tax payable for 2022.

Start with the net income, calculate taxable income, then calculate the non-refundable federal tax credits (which use the 15%, and those that dont (charitable and dividend tax credits)). Show ALL your work.