Innovation Corporation, a CCPC, has the following in the current taxation year. Taxable income: $760,000 Income eligible for the Small Business Deduction: 500,000 Aggregate investment income: 83,000 Part I taxes payable: 166,050 Innovation Corporation did not earn any foreign income during the current taxation year. How much of the corporation's refundable portion of Part I taxes will be added to Innovation Corporation's Non-eligible RDTOH account in the current taxation year? Round your answer to the nearest whole dollar