Marsden Inc., a Canadian public company, has 2020 Taxable income of $362,000. It has permanent establishments in Ontario, Manitoba and the U.S. Its 2020 gross revenues and 2020 wages and salaries at these establishments are as follows: Ontario Manitoba U.S. Total Gross Salaries Revenues Salaries $840,000 $300,000 1,080,000 540,000 480,000 360,000 $2,400,000 $1,200,000 Calculate federal Tax Payable for the taxation year ending December 31, 2020