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CDA Corporation was incorporated on January 1 of the current year. On January 2, the corporation issued 9,000 Class A common shares for $1.25 each ($11,250 total) and 3,000 Class B preferred shares for $3 each ($9,000 total). On September 1 of the current year, CDA Corporation issued another 4,000 Class A common shares for $4.25 each ($17,000 total). Assuming these are the only share transactions during the current year, which of the following is the correct amount of Paid Up Capital for each Class A common share of CDA Corporation on December 31 of the current year? Choose the correct answer. (Round your answer to the nearest cent.) O A. $4.25 O B. $2.17 O C. $2.69 O D. $2.81United is a CCF'C with the following infonnalion: Capital Dividend account balance on JanuaryI 1 of the current year: $3,380 During the current yea r, the corn oangil had The following transactions: Capital Gains oi $1000 I.Capnital Dividends received oi $3,000 Net Income for Tax Purposes of $90,000 NonEligible Dividends paid of $19,330 What is the balance in the capital dividends account at the end oi the current year? Choose the correct answer. ID It. $44,330 ID B. $115,330 ID C. $31330 ID D. $25,330 OLM Company is 80% owned by Anthony. On January 1 of the current year, OLM makes a loan of $51,000 to Anthony. The loan canies an interest rate of 4%. The prescribed rate of interest at the time of the loan is 6%. The loan requires that Anthony make annual payments of $20,400, starting in the following taxation year, until the balance is repaid. How much will Anthony recognize in Net Income for Tax purposes related to the loan in the current year? Choose the correct answer. Q A. $1,324 0 B. $30,600 0 C. $51,000 0 D. $52,000