Apostis Ltd. is a CCPC with a year that ends on December 31. On January 1, 2020, Eligible RDTOH was $80,500 and the balance in Non-Eligible RDTOH would was $57,500. During 2020, there were no additions to either RDTOH account. During 2020, the corporation paid 119092 of dividends that were designated as eligible dividends. Determine the amount of the dividend refund on the payment of the eligible dividends.