Mary is 54 years old and has employment income of $135,000. Her employer withheld the required EI premiums and CPP contributions.

Her husband John is 57 years old and has Net Income for Tax Purposes of $9,400. John is dependant because of a physical infirmity, but it is not severe enough to qualify him for the disability tax credit.

They have two children, ages 16 and 20 who are both in good health and continue to live at home. The 20 year old has Net Income For Tax Purposes of $6,480.

During the current year, Mary pays the following medical expenses:

Mary $ 5,640

Her Spouse 2,480

16 Year Old Child 2,310

20 Year Old Child 7,220

Total $17,650

Required:

Calculate Marys minimum Federal Tax Payable for 2020.