Morning Sky Corporation, a CCPC, has the following in the current taxation year. Taxable income: $760,000 Income eligible for the Small Business Deduction: $480,000 Aggregate investment income: $80,000 Part 1 taxes payable: $165,150 Morning Sky Corporation did not earn 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 taxes that will be added to Morning Sky Corporation's Non-eligible refundable dividend tax on hand account in the current taxation year? Choose the correct answer. (Round to the nearest dollar.) O A. $85,867 O B. $147,200 O C. $24.533 OD. $165,150