Capungo Corporation, a non-CCPC has an LRIP balance of $ 78335 at the end of the 20x1 fiscal year. In 20x2, the company wishes to pay a dividend of $ 302085. During 20x2, prior to the payment of the dividend, the company receives eligible dividends of $ 37619 and non-eligible dividends of $ 86624. How much of the dividend must be paid as a non-eligible dividend?