In $2024,$ Ms$.$ Janice Jones earned $$120,000$ of employment income from XYZ Design Ltd$.$Ms$.$ Jones is not an owner of XYZ$.$She paid the maximum amount of CPP $($employee$\text{'}$s share, only$)$ and EI premiums $($employee$\text{'}$s share only$).$ She donated $$5,000$ to the local United Way in $2024,$ and she wishes to make the maximum donation claim available to her.

Calculate Ms$.$ Jones' Federal Net Income Tax Payable for $2024.$ Don't forget the Canada employment amount, which is a non$-$refundable tax credit.