A Ltd. is a Canadian-controlled private corporation which operates a chain of fast-food restaurants. In its most recent fiscal year, the company had the following financial results. Active business income eligible for the small business deduction was $300,000. Taxable capital gains= 10,000. Foreign investment income= 50,000. Investment income earned in Canada= 60,000. Net income for tax purposes= $420,000.Taxable income= $420,000. A Ltd. paid no foreign taxes on its foreign investment income and has no associated corporations. Part tax = 42,561.Which one of the following amounts represents the refundable portion of Part I Tax? Which RDTOH account would increase as a result?

		Refundable portion of part I tax is $36,804 increasing the NERDTOH
		Refundable portion of part I tax is $36,804 increasing the ERDTOH
		Refundable portion of part I tax is $33,737 increasing the NRDTOH
		Refundable portion of part I tax is $44,720 increasing the ERDT