Lachaise Ltd. is a CCPC that operates a chain of fast-food restaurants. In its most recent fiscal year, the company had the following finance results. Active business income eligible for the small business deduction $ 200289 Taxable capital gains Nil Foreign investment income $ 54538 Investment income earned in Canada $ 45827 Taxable income $ 251249 The company paid no foreign taxes on its foreign investment income. Lachaise Ltd. is not associated with any other corporations. What is the refundable portion of Part I tax? (Round to whole dollars.)