Marsden Inc., a Canadian public company, has 2021 Taxable Income of $362,000. It has permanent establishments in Ontario, Manitoba and the U.S. Its gross revenues and 2021 wages and salaries at these establishments are as follows:

	Gross Wages and Revenues	Salaries
	$ 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, 2021. Ignore any foreign tax implications.