Drax Inc. is a CCPC. It has two subsidiaries. Information related to these subsidiaries is as follows: Kra Ltd. Drax owns 65 percent of Kra Ltd. During 20x1, Kra paid total dividends of $ 100840. Kra received a dividend refund of $ 19793 as a result of paying these dividends. Chew Ltd. Drax owns 100 per cent Ltd. During 20x1, Chew Ltd. paid total dividends of $ 73544. No dividend refund was received as a result of paying these dividends. In addition to the dividends received from subsidiaries, Drax received $ 34736 in dividends from various portfolio investments. Determine the amount of Part IV Tax Payable by Drax Ltd. as a result of receiving these dividends (Round to whole dollars).