Mrs$.$ Perry's total income consisted of $$10,000$ in eligible dividends received from

taxable Canadian corporations. Mrs$.$ Perry's BPA and dividend tax credits are

sufficient to offset all of her federal income tax payable. Because she receives these

dividends, Mr$.$ Perry is only able to claim a spousal tax credit of $$598[$$$14,398-$

$$13,800].$ Mr$.$ Perry's income is such that any additional income from the transfer

would be taxed at the federal income tax rate of $20\mathrm{.}5\%.$ What amount would Mr$.$

Perry's federal income tax payable increase or decrease if Mrs$.$ Perry's dividends were

transferred to him?