Investco Ltd., a private corporation, received dividend income from taxable Canadian corporations during its year ended December 31, 2023, as follows. Investco Ltd. owns 80% of the issued shares of Subsidiary. Subsidiary's dividend refund for its year ended December 31, 2023 was $4,000. Portfolio dividends from public corporations $60,000 Dividends from Subsidiary 30,000 $90,000 Required: Calculate the Part IV tax payable by Investco Ltd. for its year ended December 31, 2023. (Use 0.3833 when multiplying by 38.33% and round your answers to the nearest whole number. Enter all numbers as positive amounts. If an amount should be zero, enter "0".) Part IV tax on dividends received from public corporations Part IV tax on dividends received from Subsidiary Total Part IV tax