Norton Inc. is a CCPC that has the following information for the current year: Canadian active business income=$150,000, Dividend from a taxable Canadian corporation=15,000, Aggregate investment income =50,000, Taxable income =200,000, Income eligible for the small business deduction=140,000, Part I tax payable for the year =21,900. The refundable portion of Part I tax for the year is equal to:

		$12,450
		$18,400.
		$15,335.
		$20,600.