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:

Gross Wages And

Revenues Salaries

Ontario $ 840,000 $ 300,000

Manitoba 1,080,000 540,000

U.S. 480,000 360,000

Total $2,400,000 $1,200,000

Calculate federal Tax Payable for the taxation year ending December 31, 2020. Ignore any foreign tax implications.