You are preparing the $2023$ T$1$ tax return for a client and so far you have determined the following:

$1$ Employment income $($all salary$)$ of $$215,000$

$2$ Taxable amount of eligible dividends $$27,600$

$3$ Taxable amount of non$-$eligible dividends $$11,500$

$4$ Charitable donations $$36,000$

$5$ Political contributions $$890$

$6$ Income tax withheld $$31,000$

For simplicity, assume that provincial tax is equal to one$-$half of federal tax. What would be the refund or balance owing for $2023?$