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Flower Inc. is a Canadian controlled private corporation. It is associated with two other CCPCS and has agreed that its share of the annual business limit for 2023 will be $215,000. Flower's fiscal year end is December 31. The following is the company's condensed Income Statement for the year ended December 31, 2023: NOTE: The associated company received a total dividend refund of $15,000 as a result of paying non-eligible dividends to its shareholders. Information about operating income is as follows: Depreciation \& CCA: Operating expenses included $25,000 of depreciation expense. The following are the UCC balances for each class of assets at January 1, 2023: During 2023, there were $15,900 of additions to Class 8 . The additions qualify for the accelerated investment incentive. Also, Class 10 assets with a cost of $53,000 were sold for $24,000. The net book value of these assets was $28,500. New Class 10 assets, which qualify for the accelerated investment incentive, were purchased for $38,000. During the year, the company decided to lease office space and sold its Class 1 building for 630,000 . The capital cost of the building was $650,000 and the net book value was $580,000. The land that the building was situated on was also sold for $400,000 and had a capital cost and ACB of $360,000. Life insurance premiums The company's operating expenses included $2,000 of life insurance premiums on the lives of the two main shareholders to provide funds for potential buyout of the shares from the estate in the event of the death of either shareholder. Charitable Donations: Flower made $2,500 in charitable donations that were deducted as operating expenses. Meals \& Entertainment: The company's operating expenses included $12,000 of meals and entertainment expenses. $2,000 of the $12,000 was spent on the company's annual holiday party for all staff. Club Dues: The company's operating expenses included a $2,800 corporate membership fee to the local curling club. Warranty costs: The company's operating expenses included warranty expense of $25,000. The company incurred $17,500 servicing products returned under warranty. Other Information: 1. 90% of Flower's taxable income can be allocated to a province. 2. Flower had active business income of equal to its net "business" income for tax purposes for 2023. (This would be the amount without considering the items (and related adjustments) in "other income" when calculating the Net Income for Tax Purposes.) 3. The December 31, 2022 balance in Flower's non-eligible refundable dividend tax on hand (NERDTOH) account was $33,000. The dividend refund for the year ending December 31 , 2022 was $10,800 and was received in 2023. 4. At the end of 2022, Flower had a nil balance in its GRIP and a nil balance in its eligible refundable dividend tax on hand (ERDTOH) account. None of the $32,000 of dividends paid in 2022 was designated as eligible. 5. At the beginning of 2023 , Flower has a net capital loss carry forward of $78,700 and a noncapital loss carry forward of $2,900. Flower intends to deduct the maximum amount of any carry forwards against its 2023 income. 6. For 2022, the Adjusted Aggregate Investment Income of Flower and its associated companies is $36,000 and their Taxable Capital Employed in Canada was $4,580,000. 7. Flower paid $120,000 in taxable dividends during 2023. $105,000 of these dividends were designated as eligible. REQUIRED: A. Calculate the Net Income for Tax Purposes and Taxable Income for the year ended December 31, 2023. (Show the calculation of CCA by class including the ending UCC for each class. Assume that Flower Inc. takes advantage of the accelerated investment incentive but does not designate any assets acquired during the year as immediate expensing properties.) B. Calculate Flower's Part I Taxes Payable for the year ended December 31, 2023, including the refundable portion of Flower's Part I Taxes Payable. C. Calculate Flower's Part IV Taxes Payable for 2023. D. Calculate Flower's GRIP balance at December 31, 2023. E. Calculate the balances in Flower's Eligible RDTOH and non-eligible RDTOH on December 31, 2023. F. Calculate Flower's dividend refund for 2023 (to be received in 2024)