Assume ABD Corporation has the following information.

	Non-Eligible RDTOH balance on January 1, 2020: $23,000
	Non-Eligible dividends paid during 2020 $38,000
	Part IV taxes payable on non-eligible dividends received during 2020: $5,200
	Aggregate investment income for 2020: $45,000
	Part I tax payable for 2020: $25,600

Assume that the corporation has a calendar tax year and all of the corporation's taxable income was eligible for the small business deduction. Considering this information, what will

ABDABD's

Non-Eligible RDTOH balance be at December 31, 2020?

Choose the correct answer. (Round to the nearest dollar.)

A. $42,000

B. $28,200

C. $43,600

D.$ 53, 800