refund of $$5,400.$

View the additional information.

What is the balance in Massena Ltd$.\text{'}$s non$-$eligible RDTOH account as of December $31,2023?$

A$.$ $$34,098$

Additional Information

B$.$ $$28,698$

C$.$ $$36,135$

The corporation's refundable portion of Part I tax for $2023$ is $$4,650.$ In addition, in $2023,$

Morgan paid Part IV tax of $$7,437$ on eligible portfolio dividends and Part IV tax of

D$.$ $$24,750$

$$3,948$ on non$-$eligible dividends from a connected company.

In $2023,$ Morgan Ltd$.$ paid eligible dividends of $$5,050$ and claimed a dividend refund of

$$1,936.$