B Ltd$.$ sold its assets on January $2,2024,$ two days after its December $31,2023$ year$-$end for $$1,300,000.$ The sale price includes inventory $$400,000,$ land $$300,000,$ and building $$600,000.$ The original cost of these assets was: inventory $$350,000,$ land $$100,000,$ and building $$500,000.$ The undepreciated capital cost of the building was $$420,000.$ There are no liabilities. At December $31,2022$ the Non$-$eligible RDTOH balance was $$10,000.$ Determine the amount available for distribution to the shareholders after the sale of assets. Assume a provincial tax rate of $4\%$ on the first $$500,000$ of business income and $12\%$ on the remainder. B Ltd$.$ is a CCPC and has no associated corporations.

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