For the taxation year ending December 31, 2021, Dinho Inc. has Taxable Income, before consideration of dividends or salary paid to its sole shareholder, of $130,000. The Company's cash balance, prior to the payment of any salary or dividends is $130,000. The Company is subject to a combined federal/provincial tax rate of 12 percent on all of its Taxable Income for 2021. Alfred Dinho, the sole shareholder of Dinho Inc., has significant amount of employment income, and because of this, any additional income will be taxed at a combined federal/provincial rate of 49 percent. The provincial dividend tax credit is equal to 20 percent of the gross up for non-eligible dividends. Required: Mr. Dinho has indicated that he would like to remove all of the $130,000 in cash from his Company and has asked you to determine whether it would be better to take it out in the form of all non-eligible dividends or all salary.