Your friend (who is 30, has no dependents, and lives in Alberta) has asked you to prepare their 2021 T1. You are provided with the following information: Employment income: Salary = $71,000 (includes a $500 stock option benefit for a 'not-in-the-money' public corporation stock option exercised in 2021) CPP & El deducted = $3,166 & $889 Income tax deducted = $14,000 Proprietorship income: Revenue = $86,000 Cost of goods sold = $42,000 Administrative expenses = $12,000 Amortization $9,000 Capital cost allowance = $6,000 REQUIRED: Calculate the amount on line 23600 on your friend's T1. (Do not save a T1 for this test and ignore enhanced CPP at this time.) Write your answer (without $ sign and rounded to zero decimal places) in the space provided below