Canadian Tax question 2:

In the 2020 taxation year, a Canadian Controlled Private Corporation named Remedy Inc has earned income from the following sources below:

- Interest income of 10000

- Taxable capital gains of 105000

- Dividends from taxable Canadian Corporations of 39000

- Allowable capital losses of 86000

Also,

- the corporation has a taxable income of $505000 of which $200000 is eligible for the small business deduction in Canada

What would be Remedy Inc's additional refundable tax (ART) on investment income for the 2020 tax year?