Tom , controller at Superstar Retailing Ltd. (SRL), a Canadian-controlled private corporation operating in Ontario, has requested your assistance with respect to the calculation of SRLs Part I tax payable. Tom has provided you with the following information: a. SRL is not associated with any other corporation. b. For SRLs current December 31st taxation year end, the corporation correctly reported the following: Active business income $320,000 Canadian investment income 17,000 Charitable donations 9,000 Net capital loss deducted (Div C) 2,000 Non capital loss deducted (Div C) 10,000 Taxable income 316,000 c. Taxable Capital Employed in Canada in the prior year was $11.9 million Required: Tom has asked you to calculate the Federal Part I tax payable for the taxation year ended December 31st 2022. Show all calculations whether or not relevant to the final answer. For purposes of the small business deduction, assume investment income earned in the prior year is the same as the amount earned in the current year.