Mr Jones, married, 41 Children: Son Daughter Weeks wife in hospital: Weeks Mr Jones in jail: Political contribution spouse's NIFTP (earned) $ spouse's age 7,900 48 2023 Gross salary $ 70,000 CPP contributions $ 3,754 El premiums $ 1,002 Employee RPP contributions $ Employer RPP contributions $ Cost of basic monthly cell phone charge: $ Cost of business long-distance calls on cell: $ Car, used for work, owned by: Employer Employer pays all operating costs: 1,800 2,000 540 paid by Mr. Jones 400 paid by Mr. Jones $ 5,900 cost for year Biz km 11,000 Personal km 13,000 2023 Cost of car $ 21,000 15 Days not holding keys, required return Eligible dividends received S Non-eligible dividends received $ 5,000 2,000 Age at end of year Daycare cost 7 S 3,000 4 S 9,000 35 20 S 15,000 The following information relates to the RRSP: 2022 2023 Unused RRSP Room, beg of year S 4,200 Undeducted contributions, beg of year S 11,000 Pension adjustment S Past service pension adjustment $ 4,000 S 5,500 800 Contribution Earned income $ S 7,000 80,000 600 Pension adjustment reversal $ What is Mr. Jones' minimum federal tax payable for the year (rounded to the nearest dollar)?