Please show how to get these two answers from the information above.

The Sebago Shop Corp. sells art works on consignment in Winnipeg. The shares of Sebago Shop Corp. are all owned by Emma McBeth, a Canadian residing in Winnipeg. Required Determine Sebago's 2022 taxable income and federal income tax payable. Additional information The Sebago Shop Corp. has 2022 net income of $241,000 for the taxation year ending December 31, 2022. Net income is comprised of $217,000 in business income and $24,000 in taxable dividends from various investments in Canadian public companies. None of the company's income qualifies for the M\&P deduction. In May 2022, the Sebago Shop Corp. donated $49,000 to the Canadian Indigenous Art Foundation, a registered Canadian charity. There are no donation or loss carry overs from other taxation years, and the corporation paid no taxable dividends in the year. Sebago is associated with another corporation. The associated companies have agreed to share the 2022 business limit, with Sebago's share being $139,000. The combined TCEC of Sebago and its associated corporation is less than $10 million in both 2021 and 2022. The combined AAll of the two companies was $26,000 in 2021. First, find the taxable income for Sebago Shop Corp. for the year ending December 31, 2022. What is the taxable income for the year? Now, find the Part I federal tax payable for Sebago Shop Corp. for the year ending December 31, 2022. What is the federal tax payable