LMN Corp. is a publicly traded Canadian corporation located in Manitoba. During the year, it earned net income for tax purposes of $750,000 after all adjustments. During the preceding year, the company incurred a non-capital loss of $65,000. What is the minimum amount of federal Part I corporate tax the company will have to pay this year? a) $77,750 b) $102,750 c) $112,500 d) $191,800