Amazon Ltd reported the following tax attributes for the taxation year ending December 31, 2020. The balance of both refundable dividend tax on hand account at December 31,2019 was nil. The company received portfolio dividend of $18,750. The company paid $112,500 in taxable dividend, all non-eligible, to its shareholders. The refundable portion of part I tax was correctly calculated to be $1,533. Calculated the dividend refund for the taxation year 2020.