P Ltd., a CCPC, had a $30,000 balance in its Non-Eligible Refundable Dividend Tax on Hand (RDTOH) account on December 31, 2021, the end of its taxation year. It had no balance in its GRIP on this date. P Ltd. paid dividends in 2021 and claimed a dividend refund of $6,000. The Corporations refundable portion of Part I tax for 2022 is $5,800. Also, during 2022, P Ltd paid Part IV tax on eligible portfolio dividends received of $8,667 and