Jose lives with his common-law partner. They filed their tax return separately each year as each of them has their own sources of income. During the current year, Jose calculated his taxable income as $120,000. His employer withheld income tax of $15,690; CPP and EI contribution of $3,200. He also received eligible dividends from his investment of $5,000 in the current year. Jose also participated an activity organized by a charitable organization and he decided to donate his investment with fair market value of $1,000 to the charity. What is the federal tax payable / refundable of Jose for the year? (use 2019 tax rates). Select one: a. $3,480.91 b. $3,879.09 c. $2,617.09 d. $5,673.09