For the current year, Dion Inc., a CCPC, has net income for tax purposes of $205,000, made up of the following amounts: Canadian active business income $175,000 Dividends received from taxable Canadian corporations $ 20,000 Interest income from Canadian sources $ 10,000 Dion Inc. is not involved in any manufacturing and processing activities, and is associated with one other corporation during the year. As per the agreement with the associated corporation, Dion Inc. is entitled to $125,000 of the annual business limit. When only considering the base amount of federal tax, federal tax abatement, small business deduction, and general rate reduction, which of the following is the correct amount of federal tax payable for Dion Inc.? O A. $21,550 OB. $18,550 OC. $51,800 OD. $70,300