Serenity Now Inc. is a CCPC that operates a yoga studio and retail store. During the current taxation year ending December 31, the company has net income for tax purposes of $215,750, which includes the following: Net rental Income $7,000Taxable Capital gains (from disposition of property utilized in active business) $51,500 Non-Eligible Dividends from taxable Canadian corp. (connected corporation) $41,300 Interest on long-term investments $17,450 Active business income $98,500 The company has a net capital loss from two years ago of $24,000 (1/2 x $48,000), which is deducted in calculating Taxable Income. The company is not associated with any other corporations and you can assume that the AAII and TCEC for the corporation in the prior year were below th