Edmonton corp. is Canadian Controlled Private Corp. It has Dec 31 year-end. The following information relates to its 2021 Taxation year:

- Taxable income amount of $265,000

- Dividend paid to shareholders during the year 2021, amount of $40,000.

- Dividend refund for 2020 amount of $20,000

- Dividend received from Calgary Inc. a Canadian corporation $30,000; Edmonton co-owns less than 2% of Calgary Inc. issued shares

- Refundable Dividend Tax on Hand balance at Dec 31, 2020, balance of $110,000

- Aggregate Investment Income amount of $105,000

- Amount eligible for small business deduction $150,000

- Part I tax payable for the year was $56,000

Based on the above, what is the balance of the Refundable Dividend Tax On Hand (RDTOH) on Dec 31, 2021?