Matthew Fortin is a Canadian resident who lives in London, Ontario. He has the following income for the 2022 taxation year: Employment income $121,300 Taxable capital gains $11,400 Eligible dividends from Canadian public companies $27,350 Dividends from foreign companies: Country One-Saxon Ltd. (before withholding tax of $8,000) 40,000 Country Two-Selena Ltd. (before withholding tax of $1,800) 18,000 His business and investment activities have been unsuccessful in previous taxation years and, as a consequence, he has the following loss carry over balances available: 2020 net capital loss $16,760 2021 non-capital loss $13,480 His only personal tax credits are the BPA, employment-related credits, and any credits with respect to dividends received. Required: Determine Matthew's 2022 federal income tax payable.