Walter, Wendel, and Winston Lawson are brothers. In 2023, they are all concerned about the impact of the AMT on the amount of income tax they will have to pay. To help them prepare for any additional income tax payments they have provided you with the following estimates of the various types of income and deductions they expect in 2023: Walter Wendel Winston Employment and Business Income $52,100 $42,300 $ 41,300 Eligible Dividends received 82,300 Nil 12,300 Taxable Capital Gains 36,400 Nil 226,550 Capital Gains Deduction Claimed 36,400 Nil 221,500 RRSP Contributions Nil 27,000 Nil Prior to 2023, Wendel had made no contributions to his RRSP, leaving him with contribution room of $120,000. However, in 2023, as the result of winning a lottery, he is able to contribute $27,000. He deducted the entire amount of the contribution. All taxable capital gains resulted from the disposition of QSBC shares. Assume the only personal tax credits available to the Lawson brothers are their BPA and dividend tax credits related to dividends received. Ignore any potential personal tax credits for EI and CPP contributions, as well as the Canada Employment credit. 

Required: Calculate the minimum regular 2023 federal income tax payable for each.