During the current taxation year, Sanford Inc., a CCPC, has the following income: • Taxable Capital Gains: $44,000 • Allowable Capital Losses: $38,500 • Taxable Dividends: $24,000 • Interest on Seasonable Accounts Receivable Balances: $2,900 The company's taxable income is $487,900 of which $485,000 was eligible for the small business deduction (SBD). What is the ART for the current taxation year? Round your answer to the nearest whole dollar