Slow Inc. is a Canadian-controlled private corporation based in your province. The company operates a wholesale business. The following information is provided for its year ended May 31, 2023: 1. Net income for tax purposes is $220,000. Included in this amount is the following: Interest income from bonds $10,000 Interest income on overdue trade accounts receivable 1,000 Taxable capital gain on sale of land 22,000 Eligible dividends from Canadian public corporations 12,000 Non-eligible dividends from PQ Ltd. (see item 2 below) 6,000 2. PQ Ltd. is a Canadian-controlled private