Individual Tax Payable

roger blaine is 48 years old and his wife, Martha is 43. Roger has rental income of 65,000 and Martha has investment income of $9,400. they have a 19 year old disabled son, Albert, who lives with them. His disability qualifies him for the disability tax credit and has no income of his own. during the year, Roger and Martha have medical expenses of 1,250. Medical expenses for Albert during the year total 8,350.

Caculate Roger Blaine's minimum federal tax payable for 2019.