ABC Corp. is a CCPC that operates a chain of "quick" oilchange garages in the Province of Ontario. For the December 31, 2023 taxation year, ABC Corp. reported the following financial results: Less Division C deduction: NCL Taxable income ABC Corp.'s small business deduction amount is $100,000. ABC Corp.'s federal corporate income tax payable (Part I), with additional refundable tax ("ART"), is $43,333. Given this limited information only, which one of the following amounts (rounded to the nearest whole dollar) represents ABC Corp"s refundable portion of federal corporate income tax payable (Part I)? (2015 CPAO) (a) $15,333 (b) $30,667 (c) $43,333 (d) $46,000