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Attleboro Corporation has the following on December 31, 2020. * Eligible Refundable Dividend Tax On Hand account balance of $45,000 . Taxable income $820,000 . Part 1 taxes payable $330,000 . Eligible dividends paid of $235,000 How much is Attleboro's dividend refund for 2020? Choose the correct answer. O A. $45,000 O B. $55,000 O C. $70,000 O D. $90,000