A non-CCPC has an LRIP balance of $80,000 at the end of the 2019 fiscal year. In 2020, the company wishes to pay a dividend of $250,000. During 2020, prior to the payment of the dividend, the company receives eligible dividends of $35,000 and non-eligible dividends of $78,000. How much of the $250,000 dividend must be paid as a non-eligible dividend before an eligible dividend can be designated?