Mr. Ben X is 46 years old and has a net income of $163,000 earned from employment. His wife, Janet, is 41 years old and has a net income of $7,240. They have a 20-year-old son who lives at home. He is dependent because of physical infirmity, but it is not severe enough to qualify him for the disability tax credit. However, he was able to attend university on a full-time basis for eight months in 2022. Ben pays his tuition fees of $8,300. The son has agreed to transfer the maximum tuition credit to Ben. The son has a net income of $9,600. Ben's net income is equal to his taxable income. Ben's employer withheld the maximum El premium and CPP contribution. Required: calculate Ben X's 2022 minimum federal income tax payable. Indicate any carryforwards available to him and his dependants. Ignore any amounts Ben might have had withheld or paid in instalments and the possibility of pension splitting.