Theodore Is 37 Years Old

Theodore is 37 years old. He earns $97,000 a year at his job as a financial
analyst. His CPP and EI contributions totaled $3,499. Last year he enrolled in part-time studies at his local university. He was enrolled for eight months and
his tuition fees totaled $1,500. Theodore donated $2,000 to Ducks Unlimited (a registered charity for tax purposes), and $800 to a federal 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 los 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. (Assume a 2016 tax year.)