Premier Investments Inc. $($Premier$)$ is a private corporation. Premier received $$20,000$ of

dividends from its investments in publicly traded Canadian shares during its taxation

year ended December$31,2020.$ Premier has loss carry forwards as follows: non$-$capital

losses of $$3,000,$ net capital lossesof $$5,000,$ and farm losses of $$7,000.$ All of these

losses are available for application in Premier's $2020$ taxation year. The non$-$capital and

farm losses will expire if not used during $2020.$ Assuming Premier has no other income,

what is Premier's minimum $2020$ Part IV Tax Payable?

A$)$ Nil.

B$)$ $$7,667.$

C$)$ $$3,834.$

D$)$ $$1,917.$