Company A, a Canadian-controlled private corporation (CCPC), owns 25% of the voting shares of Company B, another CCPC. Company B earns both active business income that is subject to the small business deduction (SBD) and investment income. Company B pays total taxable dividends of $15,000 and receives a dividend refund of $2,500. What amounts of Part I and Part IV tax must Company A pay on its dividend income from Company B