Robson Corp. earned $$60,000$ in foreign business income in $20$x$1.$ Tax was paid to the foreign government in the amount of $$7,500$ on this income. Robson Corp. has correctly calculated its Federal Tax Payable before the foreign business income income tax credit using the following amounts:

Base amount of Part I tax $ $46716$

Federal tax abatement $ $11684$

Small business deduction $ $19336$

General rate reduction $ $2172$

What is the amount of tax otherwise payable for the purposes of the foreign business income tax credit calculation?

Answer:Question $8$