Wajumbe sacco (k) has presented the following information on their financial performance for the year 2022.

Incomes

Interest on loans to members 146,000
Gross rental income 22,400
Interest on loans to non members 58,200
Dividend from various stock 38,000
Interest on government of Kenya T-bunds (net) 51000
Forex gains - 6,500

Expenditures
Salaries and wages 28,300
Deposit protection insurance expenses 4,200
Interest on member deposits 33,700
Expenses on rental properties 2,400
Member education Expenses 1,400
Promotional costs 1,600
Bad debts written off - 3,600
Dividends on members share capital 27,900
Repairs and maintenance 3,700
Dividends and bonuses due to members 12,000
Taxes paid 1800
Net profit 201500

Additional information
The bad debts relates to the saccos's disposal of old office computers through an agency that has just filed foe bankruptcy

Required
Estimate the tax payable by wajumbe sacco (k) Ltd for the year 2022