During the preparation of its tax returns, SPORTCO has always taken measures to reduce its tax burden.

SPORTCO's tax balances as of December $31$ of Year $8$ and Year $9$ are as follows:

$||$ Year $8|$ Year $9|$

$|------|---------|---------|$

$|$ General Rate Income Pool $($GRIP$)|$ $$35,000|$ $$52,000|$

$|$ Refundable Dividend Tax on Hand $($RDTOH$)|||$

$|$ Determined $($RDTOH$-$D$)|$ $$400|$ $$600|$

$|$ Non$-$determined $($RDTOH$-$ND$)|$$$1,200|$ $$1,800|$

The dividends paid by SPORTCO in Year $8$ and Year $9$ are as follows:

$||$ Year $8|$ Year $9|$

$|------|---------|---------|$

$|$ Taxable Determined Dividends $|$ $$28,000|$ $$35,000|$

Question:

$1.$Determine the maximum amount of eligible dividends that SPORTCO could pay during year $10.$

$2.$Calculate the RDTOH$-$D account balance as of December $31,$ Year $10.$

$3.$Calculate the RDTOH$-$ND account balance as of December $31,$ Year $10.$