Judy currently earns a biweekly salary of $1,250.00.Her Federal and Alberta TD1s on file each show claim code 2. The union recently negotiated a new contract and Judy's salary has been increased to $1,300.00 retroactive. There has been a lapse of 5 pay periods since the increase should have taken effect. Calculate Judy's income tax for both her regular salary and the retroactive increase, paying all in the current pay period.