Gully Corporation, a CCPC, has the following in the current taxation year.

	Taxable income: $760,000
	Income eligible for the Small Business Deduction: $480,000
	Aggregate investment income: $150,000
	Part 1 taxes payable: $166,300

Gully Corporation did not earn any foreign income during the current taxation year. Which of the following is the correct amount of the corporation's refundable portion of Part I taxes that will be added to Gully Corporation's Non-eligible refundable dividend tax on hand account in the current taxation year?

Choose the correct answer. (Round to the nearest dollar.)

A. $166,300

B. $46,000

C. $85,867

D. $147,200