Explain briefly combined total tax liability and corporate tax? What is the combined total tax liability for the three corporations for 221?

Top Co, Sub A and Sub B are all non-CCPC corporations. Top Co is the parent company of both Sub A and Sub B. As of the beginning of 2021 the corporations had the following amounts of non-capital loss carryovers: TopCo - $0 ; SubA - $20,000 ; SubB - $35,000. All three corporations have a December 31 year-end. For 2021 the corporations had net income for tax purposes as follows: Top Co - $192,000 ; Sub A - $65,000 ; Sub B - $10,000. The corporate tax rate for all three corporations is 27%.