For the taxation year ending December 31, 2020, Rude Ltd., a Canadian public company, recorded the following information: Net Business Loss $286,000 Canadian Source Interest Income 42,000 Net Taxable Capital Gains 18,000 Dividends From Taxable Canadian Corporations 34,000 Allowable Business Investment Loss 23,000 At the beginning of 2020, the Company has a net capital loss carryforward 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 2020 taxation year and any available net capital loss carryforward.