Starfare Ltd. is a CCPC that earned the following amounts of property income and capital gains for its taxation year ending December 31, 2022:

Rental Income Capital Gains Taxable Dividends from Portfolio Investments Interest income on Long-Term Investments Foreign Non-Business Income -

Net of 8% foreign income tax

$17,600 91,500 41,300 17,450

18,400

The Company's 2022 net income is $232,350. The Company deducts a 2018 net capital loss balance of $24,000. A $14,250 SBD and a foreign non-business tax credit of $1,600 served to reduce 2022 federal income tax payable. Assume that the Company's 2022 Part I tax has been correctly determined to be $37,133. Determine the refundable amount of Part I tax for the 2022 taxation year.