Investco Inc. has the following information for its year ended December 31, 2017. Capital gains on sale of capital assets $222,000 Capital losses on sale of public shares $168,000 Allowable business investment loss (ABIL) $10,500 Dividends from taxable Canadian corporations $96,000 Canadian-source interest income $54,400 Business loss $546,000 The company has a net capital loss of $38,000 from 2015 available for carryforward and would like to deduct this loss to the extent possible in 2017. What is the non-capital loss carryover balance at the end of 2017?.