Q$4.$ Mary is $31$ years old. She made donations of $$7,000.$ Her employment income is $$100,000$ in $2023.$

Mary$$s employer withheld the maximum CPP contribution and EI premium. Mary$$s common$-$law

partner is $48$ years old and has net income of $$8,260.$ Their son Sam, $9$ years old, has no income and is in

good health.

Required: Determine Mary$$s $2023$ federal income tax payable.