Vincent is 63 years old and is an employee at Centennial University with a net income of $160,000. Already included in this amount is income of $10,000 from a registered pension plan from a previous job. His employer has withheld the maximum EI premium of $856 and CPP contribution of $2,732. He does not qualify for enhanced CPP. His taxable income is equal to his net income.

His wife Diane is 66 years old and has net income for tax purposes of $6,100.

They have a 20 year old son who lives at home. He is dependent because of a physical infirmity, but it is not severe enough to qualify him for the disability tax credit. However, he is able to attend college on a full-time basis for 8 months during 2020. John pays his tuition fees of $9,400, as well as $720 for the textbooks that he requires in his program. The son has Net Income For Tax Purposes of $8,350. The son agrees to transfer the maximum of his tuition fee amount to Vincent. Vincent installed walking bars to make their home more accessible for his son which cost $500. The son decided he would pay for the walking bars as they were for his benefit. There were no other medical expenses for the family.

Required: Calculate the minimum 2020 federal Tax Payable for Vincent. Indicate any carry forwards available to him and his dependant, if any.