PolyCo Inc. is a CCPC$.$ You are asked to summarize PolyCo's total taxes payable after you calculate the following amounts:

$1.$ Taxable income;

$2.$ Active business income;

$3.$ Aggregate investment income;

$4.$ Part I federal tax payable;

$5.$ Part IV tax payable; and,

$6.$ Dividend refund.

You are provided with the following $($correct$)$ information from their accounting department:

$$ NIFTP for the year ended December $31,2022$ $ $750,000$

$$ Non$-$capital loss carryforward $45,000$

$$ Eligible portfolio dividends $30,000$

$$ Interest income $($Canadian$)$ on long$-$term investments $15,000$

$$ Accounting gain on disposal of assets $55,000$

$$ Taxable capital gain on disposal of assets $20,000$

$$ Refundable dividend tax on hand balance, end of preceding year $35,000$

$$ Prior$-$year dividend refund $5,000$

$$ Dividend from wholly owned subsidiary $60,000$

$$ Dividend refund received by $80\%$ owned subsidiary $5,000$

$$ Share of annual business limit used by wholly owned subsidiary $150,000$

$$ Dividend paid to shareholders during year $50,000$

Show all calculations and alternatives.