Setauket Tech Inc. is a CCPC with 2023 SRED current expenditures of $438,000. The company has had no taxable income for the current taxation year or any of the three preceding taxation years. The company had taxable capital employed in Canada (TCEC) of $8,250,000 for 2022. Determine the total investment tax credit for the year and the refundable portion. A.Total investment tax credit: $65,700; refundable portion: $26,280 B. Total investment tax credit: $65,700; refundable portion: $65,700 C. Total investment tax credit: $153,300; refundable portion: $61,320 D. Total investment tax credit: $153,300; refundable portion: $ 153,300