If an individual's Taxable Income is $150,000, their Federal Tax Payable Before Credits is (rounded to nearest dollar): (Show calculations)

A.$43,500

B.$63,893

C. $31,212

D.$30,535

During 2019 Thelma Evatt receives eligible dividends of $23,000.She has no other source of income in that year.What would be the amount of federal Tax Payable or refund on these dividends? (Show calculations)

A.$4,761

B.$3,450

C.Nil

D.A $6.00 Refund