Individual A has taxable income of $42,132 in 2022. Individual A is single and lives in a house with Individual B. Individual B is Individual A's 14-year old daughter and Individual B has net income / taxable income of $1,023 in 2022. Individual C is Individual A's 27-year old son. Individual C has a mental infirmity that is not severe enough to qualify for the disability tax credit. Individual C has no net income, lives in the house with Individual A and Individual B and is dependent on Individual A. Individual A's taxable income is made up exclusively of employment income and the deduction for CPP paid. Individual A does not have pension income. Individual A is 45 years old. Individual A is entitled to the tax credits connected to employment income. However, please ignore the effects of any tax credits for the payments of CPP and EI premiums. What is the federal net income tax payable (receivable) for Individual A in 2022?