Starfax Ltd. is a Canadian controlled private corporation that is not associated with any other corporation and is not involved in manufacturing or processing activities. In the current year, Starfax Ltd. has net income for tax purposes of $635,000. This income is comprised of the following amounts: Active business income $590,000 Dividend income from taxable Canadian corporations $ 30,000 Canadian source interest income $ 15,000 Which of the following is the correct General Rate Reduction for Starfax Ltd. in the current year? O A. $11,700 OB. $1,950 O C. $78,650 OD. $82,550