A Ltd$.$ is a CCPC that operates a chain of fast$-$food restaurants. In its most recent taxation year, the Company reported the following:

Active business income eligible for the SBD $$200,000$

Taxable capital gains Nil

Foreign investment income $55,000$

Investment income earned in Canada $45,000$

Net Income $$300,000$

Taxable Income $$250,000$

The Company paid no foreign income tax on its foreign investment income. A Ltd$.$ is not associated with any other corporations.

Which one of the following amounts represents the refundable portion of Part I tax?

Question $4$ options:

$$30,667.$

$$76,667.$

$$13,800.$

$$15,333.$