Theodore Is 37 Years Old

Theodore is 37 years old.He earns $92,000 a year at his job as a financial analyst.His CPP and EI contributions totaled $3,340.Last year he enrolled in an accounting program in order to earn his designation.He was enrolled for eight months,part-time (attending evening classes),and his tuition fees totalled $1,500.Theodore donated $2,000 to Ducks Unlimited (a registered charity for tax purposes),and $800 to a political party.(Theodore has made annual contributions to these organizations for the past five years.)He spent a total of $4,200 on eyeglasses,dental care and prescriptions,none of which was reimbursed.Theodore's wife did not work during the year,as she was enrolled in full-time studies for eight months as a nursing student.Her tuition fees for the year were $8,000.She transferred as much of her tuition and education amount allowable to Theodore.Theodore had a $2,000 non-capital loss carry-forward from the previous year that he incurred during the wind-up of his proprietorship.Theodore and his wife do not have any children.
Required:
Calculate Theodore's federal tax payable for the current year.