For the taxation year ending December 31, 2015, Rude Ltd., a Canadian public company, recorded the following information: Net Business Loss Canadian Source Interest Income Net Taxable Capital Gains Dividends From Taxable Canadian Corporations Allowable Business Investment Loss $286,000 42,000 18,000 34,000 23,000 At the beginning of 2015, the Company has a net capital loss carry forward available of $24,000 [(1/2)($48,000)]. Determine the maximum non-capital loss balance [ITA 111(8)(b)] for Rude Ltd. at the end of the 2015 taxation year and any available net capital loss carry forward.