Geisler Corp. provided you with the following information for the year ending December 31, 20x17:

Net Income before taxes of - $150,000

Depreciation (included in above) - $90,000

CCA - $250,000

Net book value of capital assets of $1,100,000 and UCC of $900,000 on January 1, 20x17, a temporary difference of $200,000 that is reflected in an accumulated deferred income tax liability balance of $90,000 at January 1, 20x17

No permanent differences

Taxable income in the three-year carry back period of $400,000

Tax rate of 45% in the current and previous years

Based on the above information, what is the tax recovery for 20x17?

4,500

0

180,000

40,500