Judy currently earns a bi-weekly salary of $1250.00 and the federal and Alberta TD1s on file show claim codes 2. The union recently negotiated a new contract and Judy's salary has been increases to $1300.00. There has been a lapse of 5 pay periods since the increase should have taken effect. Calculate Judy's income tax for both the regular payment and the retroactive increase. This will be paid on one check.