Roxanne is 55 years old in 2020. Her net income for tax purposes is as follows:

Employment income	67,500
Taxable amount of eligible dividends	25,000
Interest income	33,000
Rental income	12,500
Net income	Needs to be calculated

Additional information:

Roxannes husband Calvin who is 58, had the following sources of income in 2020 from investments:

Capital gains	$1,500
Eligible dividends	5,500

Roxannes 29-year-old daughter, Betsy, lives with Roxanne and Calvin. At the age of 25 Betsy was in an accident and as a result is partly paralyzed. She earned interest income of $9,500 in 2020 from a settlement she received because of the accident.

Roxannes 79-year-old mother, June, lives with Roxanne and Calvin as well. She received OAS of $7,362 and earned interest income of $8,000 in 2020.

Roxannes granddaughter, Blue, is a third-year student at a Canadian university. Her income and expenses for 2020 were as follows:

Part-time employment: $15,700 (CPP and EI withheld in total were $675)

Tuition fees paid by Roxanne: $7,400

Scholarship income: $6,500

Blue has agreed to transfer the maximum amount of the basis for the tuition credit to Roxanne.

Roxanne made the following additional payments in 2020:

Charitable donations: $950 (assume she has made donations in the past five years)

Premiums to private health insurance: $2,150

Required:

Determine Roxannes minimum federal tax payable for 2020.

Start with the net income, calculate taxable income, then calculate the non-refundable federal tax credits (which use the 15%, and those that dont (charitable and dividend tax credits).