Colt is the sole shareholder of a corporation that has completely liquidated all of its assets. After paying all of its liabilities, the corporation has cash of $$245,000$ available for distribution on the dissolution of the company. The common shares of the corporation have a PUC of $$24,700,$ and Colt's ACB for the shares is $$24,700.$ The capital dividend account balance of the corporation is $$41,800.$ The corporation has no balance in its GRIP account. What does the distribution to Colt result in$?$

A$.$ A taxable non$-$eligible dividend of $$153,800$ and a tax$-$free capital dividend of $$41,800.$

B$.$ A taxable non$-$eligible dividend of $$178,500$ and a tax$-$free capital dividend of $$41,800.$

C$.$ A taxable non$-$eligible dividend of $$203,200$ and a taxable capital dividend of $$41,800.$

D$.$ A taxable eligible dividend of $$178,500$ and a tax$-$free capital dividend of $$41,800.$