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Required

First, calculate the amount of pre$-$tax salary needed to provide Miss Moormeier with an additional $$19,500$ of after$-$tax funds. $($Round your answer to the nearest whole dollar.$)$

Additional information

Miss Moormeier has other sources of income that place her in the highest federal

income tax bracket of $33\%$ and the highest provincial income tax bracket of $16\%.$

The provincial dividend tax credit is equal to $25\%$ of the dividend gross up

for non$-$eligible dividends.

In $2023,$ Miss Moormeier expects corporate net income of $$176,000.$ This amount

takes into consideration a deduction for the payment of salary to her of $$89,000.$

Miss Moormeier is planning to take an extended holiday in January and February

She anticipates she will need an extra $$19,500$ in cash in December $2023.$

The company has sufficient cash to fund that amount as either salary or taxable

dividends. Any taxable dividends paid would be non$-$eligible.