St. John Corporation, a Canadian controlled private corporation has Taxable income of $250,000 in 2020, 87 percent of which is earned in a Canadian province. The company reported Canadian active business income of $235,000 for the year, and no foreign taxes were paid. The corporation has no M&P activity. It is associated with one other company, which received $200,000 of the annual business limit. What is the federal Tax Payable for St. John Corporation for the 2020 year? A $26,850 OB. $29,975 C. S23.400 ODS Nil