Aco reported net income for accounting purposes of 325,000. Current and deferred taxes are 26,000. Aco received eligible dividends from a non-conected Canadian corporation of 32,000. It also reported an accounting gain of 65,000 on sales of marketable securities, which resulted in a capital gain of 50,000. Aco has net capital loss carryforwards of 20,000 available. What is Aco's taxable income for the year.