St. John Corporation, a Canadian controlled private corporation has Taxable Income of $250,000 in 2019, 87 percent of which is earned in a Canadian province.The company reported Canadian active business income of $235,000 for the year, and no foreign taxes were paid. The corporation has no M&P activity.It is associated with one other company, which received $200,000 of the annual business limit.What is the federal Part I Tax Payable for St. John Corporation for the 2019 year?