Cinder Inc. is a Canadian$-$controlled private corporation based in your province. The company operates a wholesale business. The following information is provided for its year ended May $31,2023$: Net income for tax purposes is $$218,000.$ The following are included in this amount. Interest income from bonds $ $16,000$ Interest income on overdue trade accounts receivable $1,200$ Taxable capital gain on sale of land $20,000$ Eligible dividends from Canadian public corporations $14,400$ Non$-$eligible dividends from PQ Ltd$.($see item $2$ below$)7,200$ PQ Ltd$.$ is a Canadian$-$controlled private corporation. Cinder owns $60\%$ of its common voting shares. In $2023,$ PQ claimed the small business deduction on $$384,000$ of its active business income. PQ paid a non$-$eligible dividend of $$14,000,$ of which Cinder$$s share is $$10,000(60\%).$ As a result of the dividend, PQ received a dividend refund of $$5,000$ from its non$-$eligible RDTOH. Cinder made contributions of $$8,000$ to registered charities. This amount