our client provides you with the following information related to his income

and expenses for the year $(2022)$:

Total employment income, before any payroll deductions $-$ $$65,000$

Income taxes deducted by the employer throughout the year $-$ $$12,500$

Net rental income from the client's cottage rental $-$ $ $16,250$

Total charitable donations $($a tax credit$)-$ $$400$

Child care expenses for the client's young children $($a tax deduction$)-$ $$6,500$

Food expenses for the year $-$ $$9,000$

Contribution to a RESP for the children $-$ $$1,000$

RRSP Contribution to the taxpayers account $($a tax deduction$)-$ $$3,000$

Royalties received from a textbook that the taxpayer wrote in $2016-$ $$1,200$

Property taxes on the house the client lives in $-$ $$3,000$

Additional Information:

Basic personal amount $($a tax credit$)-$ $$8,500$

Federal tax rate to use is $30\%$

REQUIRED:

Calculate the Net Amount of Tax Payable owed at the end of the year.