Mr Jones, married, 66			spouse's NIFTP (earned)	$ 4,000
			spouse's age	55
			2022
		Gross salary	$ 100,000
		CPP contributions	$ 3,500
		EI premiums	$ 953
		Employee RPP contributions	$ 1,900
		Employer RPP contributions	$ 1,600
		Cost of basic monthly cell phone charge:	$ 500	paid by Mr. Jones
		Cost of business long-distance calls on cell:	$ 790	paid by the employer
		Car, used for work, owned by:	Employer
		Employer pays all operating costs:	$ 3,450	cost for year
		Biz km	20,000
		Personal km	12,000
			2022
		Cost of car	$ 40,000
		Days not holding keys, required return	-
		Eligible dividends received	$ 17,000
		Non-eligible dividends received	$ 20,000
Children:		Age at end of year	Daycare cost
	Son	2	$ 4,000
	Daughter	4	$ 5,000
	Weeks wife in hospital:	37
	Weeks Mr Jones in jail:	0
Political contribution			$ 890
The following information relates to the RRSP:
			2021	2022
		Unused RRSP Room, beg of year		$ 7,000
		Undeducted contributions, beg of year		$ -
		Pension adjustment	$ -	$ 5,500
		Past service pension adjustment	$ -	$ 1,250
		Contribution		$ 4,900
		Earned income	$ 110,000
		Pension adjustment reversal	$ 1,100	$ 1,500
What is Mr. Jones' minimum federal tax payable for the year (rounded to the nearest dollar)?