You work for Wantlen Co$.,$ a CCPC that is not associated with any other companies.

Wantlen Co$.$ provided you with the following information for $2022$:

$$ Active business income $ $700,000$

$$ Dividends received from Canadian taxable corporations $70,000$

$$ Canadian source investment income $30,000$

$$ Interest income $20,000$

$$ Taxable dividends paid $30,000$

$$ Dividend refund received from $2021$ dividend payment $15,000$

$$10,000$ of the dividends received came from a $50\%$ owned connected corporation that received a dividend refund of $$3,000.$

Wantlen Co$$s balance refundable dividend tax on hand $($RDTOH$)$ account balance was $$25,000$ at December $31,2021.$

Required:

$$ Calculate the net federal tax payable for the company for its year ended December $31,2022$ and ending balance in the RDTOH account.

$$ Show the details of your calculation.