Help Save & Wrap Ltd. is a Canadian-controlled private corporation. At the end of 2019, Wrap had the following tax account balances: Non-capital losses Net capital losses Non-eligible RDTOH Eligible RDTOH Dividend refund from non-eligible dividends CDA $ 8,400 2,400 7,400 0 1,400 12,400 For the current year, 2020, net income for tax purposes is $268,200. Included in this amount is the following: Income from an active business carried on in Canada Taxable capital gain Eligible dividends from Canadian public companies Canadian bond interest $200,400 6,400 21,000 40,400 The following is a summary of other information for Wrap Ltd. for the 2020 year: Taxable income Capital dividend paid Eligible dividend paid Non-eligible dividend paid Small business deduction Total Federal Part I tax payable $236,400 12,400 10,400 75,400 38,076 32,320 Required: AR *** Help Save & Wrap Ltd. is a Canadian-controlled private corporation. At the end of 2019, Wrap had the following tax account balances: Non-capital losses Net capital losses Non-eligible RDTOH Eligible RDTOH Dividend refund from non-eligible dividends CDA $ 8,400 2,400 7,400 0 1,400 12,400 For the current year, 2020, net income for tax purposes is $268,200. Included in this amount is the following: Income from an active business carried on in Canada Taxable capital gain Eligible dividends from Canadian public companies Canadian bond interest $200,400 6,400 21,000 40,400 The following is a summary of other information for Wrap Ltd. for the 2020 year: Taxable income Capital dividend paid Eligible dividend paid Non-eligible dividend paid Small business deduction Total Federal Part I tax payable $236,400 12,400 10,400 75,400 38,076 32,320 Required: AR ***