Jay has an individual RESP for her daughter, Mia which was opened 18 years ago. Mia, age 27 passed away in a car accident this year. Current RESP breakdown: Contribution: $9,000 Canada Education Savings Grant: $1,500 Canada Learning Bond: $400 Accumulated Income: $3,000 Assuming Jay's contribution room for this year is $0 and his MTR is 30%. 

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