Fracto Inc. is a CCPC that uses a calendar$-$based taxation year. For the $2023$ taxation year the company's net income was made up of the following components:

Active Business Income $($Note $1)$ $ $514,400$

Taxable Dividends from Canadian Corporations:

Wholly$-$Owned Subsidiary $($Note $2)297,400$

Portfolio Investments $($All Eligible Dividends$)89,600$

Canadian Interest Income $44,300$

Taxable Capital Gains $93,100$

$2023$ Net Income $$1,038,800$

Note $1-$ As determined under ITR $5200,$ $$326,000$ of this total qualified as M&P profits. As these amounts are allocated to a territory which has a special rate for M&P profits, the company calculates the federal M&P deduction.

Note $2-$ The subsidiary was entitled to a dividend refund of $$52,800$ in $2023$ as a result of paying these taxable dividends. None of the dividends were designated as eligible.

Other Information Relevant to the $2023$ taxation year:

$1.$ Fracto Inc. is part of a group of associated companies. It has been agreed that Fracto Inc. will be allocated $$100,000$ of the group's annual business limit for purposes of determining the SBD$.$

$2.$ At January $1,2023,$ Fracto Inc. had an Eligible RDTOH account balance of $$12,000$ and a nil balance in its Non$-$Eligible RDTOH account.

$3.$ At December $31,2022,$ Fracto Inc. had a GRIP account balance of $$126,700.$

$4.$ In the $2022$ taxation year, Fracto and its associated corporations had Adjusted Aggregate Investment Income $($AAII$)$ of $$47,650$ and the combined Taxable Capital Employed In Canada $($TCEC$)$ was $$4,652,000.$

$5.$ On July $1,2023,$ Fracto Inc. paid taxable dividends to its shareholders in the amount of $$132,400.$ It is the policy of the corporation to maximize the amount of taxable dividends designated as eligible.

$6.$ The Company has a $2021$ net capital loss balance of $$12,000$ and a $2021$ non$-$capital loss balance of $$163,400.$ It plans to claim both of these loss carryovers for its $2023$ taxation year.

Required: For Fracto Inc.$\text{'}$s $2023$ taxation year, calculate the following:

A$.$ Part I Income Tax.

B$.$ The refundable portion of Part I Tax.

C$.$ Part IV Tax.

D$.$ The balance in the GRIP account on December $31,2023.$

E$.$ The balances two RDTOH accounts on December $31,2023.$

F$.$ The dividend refund, if any, showing separately the amount related to eligible dividends and the amount related to non$-$eligible dividends.

G$.$ Total federal income tax payable $($net of any dividend refund$).$