John Does works with a Canadian public company. His Net Employment Income for the 2022 year was $130,000. John's spouse, Jane, has Net Income For Tax Purposes $9,000.

Withholdings from Johns employer from his gross salary are as follows.

EI Premiums 953

CPP Contributions 3,500

professional association dues 3,200

Various Donations 2,400

John and Jane have three children. The childrens information is as follows:

C1 is 16 years old and earned income from a part time job of $7,635.

C2 is 20 years old, lives with John and Jane and has income from a part time job of $7,350.

C3 is 23 years old and attends university full time. John pays her tuition fees of $10,300, plus textbook costs of $1,100. She also lives with John and Jane and has investment income of $12,900. C3 agrees to transfer the maximum tuition amount to her father.

During 2022, John paid $2,800 for emergency services for C1 after she suffered serious head injury during an accident. He also paid $13,400 for C3 for a surgery to reshape her chin (C3 believed this surgery will have help improve her looks). The above amounts are included in the following medical expenses of the family, all paid by John:

John and Jane $ 2,300

C1 3,100

C2 12,000

C3 18,000

Required:

Step 1: Determine Johns minimum Net Income For Tax Purposes and Taxable Income for the 2022 taxation year.

Step 2: Based on your answer from Step 1, determine Johns federal Tax Payable for the 2022 taxation year.