a Balance in its capital dividend account (CDA) of $150,000 at January 1, 2022. During the 2022 taxation year, the company had taxable capital gains of $50,000, allowable capital losses of $30,000, received a capital dividend of $35,000 from a subsidiary, and paid eligible dividends of $45,000. On November 15, 2022, a capital dividend of $32,000 was paid, and the appropriate election was filed. What is the balance in the CDA at November 16, 2022? $203,000 $138,000 $128,000 $173,000

1, 2022. During the 2022 taxation year, the company had taxable capital gains of $50,000, allowable capital losses of $30,000, received a capital dividend of $35,000 from a subsidiary, and paid eligible dividends of $45,000. On November 15,2022 , a capital dividend of $32,000 was paid, and the appropriate election was filed. What is the balance in the CDA at November 16,2022? $203,000 (a) $138,000 $128,000 $173,000