ABC Co was newly incorporated in 2019. It is now 2021 and they would like to know how much they can pay out of their capital dividend account. In 2019, they had capital losses of $60,000 ($30,000 deductible) and received a capital dividend of $10,000. In 2020 they received interest income of $50,000 and capital gains of $40,000 ($20,000 taxable). Calculate the capital dividend account as of the end of 2020.