Jason is a divorced, single father, who works part-time at as a traffic coordinator and earns business income as a consultant. He has two children, aged 5 and 11, who are both healthy and neither have a mental or physical infirmity. His ex-wife, Susan, works out of country and has agreed to pay child and spousal support as part of their divorce agreement. Susan has agreed to pay $1,500 per month for child support and $1,000 per month for spousal support. During the year, Susan and Jason got into a fight, resulting in Susan only sending a portion of the total payments, at a total for the year of $20,000.

During 2019, Jason had the following financial information:

• Employment income $35,000
• Business income (loss) $48,000
• Royalties $1,800
• Interest income $2,300
• CPP paid $1,838
• EI paid $553
• Income tax deducted $4,051

During the year, Jason incurred $15,000 in relation to daycare costs for the two children. During the summer, the 6-year old and 11-year old attended a summer camp for four weeks, with a cost of $550 per week for the 6-year old and $100 per week for the 11-year old, provided the 11-year old assist with the cooking. The summer camp also paid the 11-year old $500 for their assistance in the kitchen. Jason has discussed with other advisors and determined that he would be able to claim childcare expenses.

While the children were away, Jason attended a six-week course at BCIT to see if he could pick up some extra work as a welder. Jason incurred eligible tuition costs of $1,200 for the six-week course.

Jasons elderly mother lives with Jason and his two children and requires a great deal of assistance due to her disability. During the year, Jason incurred costs for surgery, prescriptions, and various other medical expenditures in the amount of $13,000 with respect to his mother. Jasons mother earned $20,000 in pension income only during the year.

Jason incurred the following medical expenses for himself and his two children:

• Jasons medical expenses $3,000
• 6-year olds medical expenses $500
• 11-year olds medical expenses $1,500

Jason like to give back and made a donation of $1,500 to the BC Cancer Foundation. Jasons mother also made a $500 donation to the Alzheimers Society of Canada. Both organizations are charitable organizations in Canada.

Required: Calculate Jasons total Federal taxes payable, net of all applicable credits.