52,100
Salary received this year
$ 2,700
Commission received this year
$ 3,400
Cost of Nike shares purchased 3 years ago
$ 6,200
Proceeds from sale of Nike shares this year
$ 7,300
Eligible moving expenses paid this year
$ 2,000
Eligible dividends received this year
$ 3,100
Foreign dividends received this year
$ 1,700
Stock option benefit on public company shares
$ 1,608
Allowable capital loss available from 2 years
ago
$ 1,875
Business income this year
$ 2,450
Business loss available from last year
$ 140,000
Inheritance received this year
$ 4,580
Spousal support paid this year
$ 5,788
Child support paid this year
What is the federal tax payable before
credits?