32. A non-CCPC has an LRIP balance of $78,000 at the end of the 2015 fiscal year. In 2016, the company wishes to pay a dividend of $250,000. During 2016, prior to the payment of the dividend, the company receives eligible dividends of $35,000 and non-eligible dividends of $85,000. How much of the $250,000 dividend must be paid as a non-eligible dividend before an eligible dividend can be designated? A. $ 78,000 B. $ 113,000 C. $ 163,000 D. $ 250,000