Edmonton corp. is Canadian-Controlled Private Corp. It has Dec 31 year-end. The following information relates to its 2020 Taxation year: - Taxable income amount of $135,000 - Non-eligible dividend paid to shareholders during the year of 2020, amount of $40,000; - Dividend refund for 2019 amount of $23,700 (from non-eligible) - Non-eligible dividend received from Canadian corporations $30,000 - Non-eligible Refundable Dividend Tax on Hand balance at Dec 31, 2019 balance of $3,920 - Aggregate Investment Income amount of $27,000 - Amount eligible for small business deduction $105,000 (tax reduction SBD 19,950) - Part I tax payable $56,000 Based on the above, what is the balance of non-eligible Refundable Dividend Tax On Hand (RDTOH) at Dec 31, 2020?