Gander Limited is a Canadian controlled private corporation. In the current taxation year, the company has Taxable income calculated as follows: S 248.000 Net Income for Tax Purposes Dividends Received Non-capital losses camed forward Net capital losses carried forward (30,000) (45,000) (5,000) $ 168,000 Taxable income The company eamed foreign non-business income of $25,000, from which tax of $2,500 was withheld by the foreign government. What is the Adjusted Division B income for Gander Limited for the current taxation year? A 5171,000 OB S211.000 C 5150,000 D. 3101.000