Canadian public corporations facts for 2019: Accounting net income is $126,000 and included in this calculation of accounting net income:

Charitable donations 15,000

Depreciation 105,000

Bond discount amortization 5,000

Dividends from taxable Canadian corporation 23,000

Dividends from a non-affiliated foreign corporation net of 15% withholding tax from the foreign jurisdiction 15,300

Provision for income taxes 113,000

The corporation has a Class 1 building, UCC is $246,667 using a 6% CCA rate, and Class 8 equipment with a UCC of $179,200. There were no additions or dispositions in either class.

There were no capital gains, and the corporation did not have any permanent establishments outside of Canada.

The corporation had non-capital loss carry forward of $18,000, a net capital loss carry-forward of $5000, and a carry forward of charitable donations of 15,000 from last year.

Required: Calculate Division B, Division C, and Part 1 Taxes Payable.