Elizabeth, who is $25$ years old, receives non$-$eligible dividends of $$20,000$ from a private company controlled by her father, Amon. In addition, she has interest income of $$5,500$ from a savings account funded by an inheritance. Her only tax credits are the basic personal credit and the dividend tax credit. She is not eligible for any exclusion from the application of the TOSI. What is Robin's Federal Tax Payable on Regular Income and what is her TOSI Payable at the end of the year?