Morning Sky Corporation, a CCPC, has the following in the current taxation year Taxable income: $790,000 Income eligible for the Small Business Deduction: 5495,750 Aggregate investment income $90,000 Part 1 taxes payable: $168,300 Morning Sky Corporation did not eam any foreign income during the current taxation year Which of the following is the correct amount of the corporation's refundable portion of Part I taxon that will be added to Morning Sky Corporation's Nor-eligible returidable dividend tax on hand account in the current tination year? Choose the correct answer. (Round to tho nearest dollar). O A. $152,030 OB. $27,600 C. $166,300 OD. $90,237