Kate has an individual RESP for her daughter, Macy which was opened 20 years ago. Macy, age 32 passed away in a car accident this year. Current RESP breakdown: Contribution: $100,000 Canada Education Savings Grant: $7,000 Accumulated Income: $52,000 Assuming Kate's contribution room for this year is $50,000 and her MTR is 20%. 

Calculate the amount of tax payable by Kate for the RESP withdrawal under AIP.