Jack Corporation Limited, a Canadian-controlled private corporation with a December 31, 2022 year-end, has made the following calculations of its taxable income. Canadian investment income $2,000 Canadian active business income $2,000 Net income for tax purposes $4,000 Donations Division C deduction $1,000 Taxable income $3,000 REQUIRED: Compute the refundable portion of the corporation's Part I tax for 2022.