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Stein Ltd , a CCPC , was formed on January 1 , 2 0 0 6 . The corporation has engaged in the following transactions

Stein Ltd, a CCPC, was formed on January 1,2006. The corporation has engaged in the following transactions over time:
2006 Disposed of bonds resulting in a capital gain of $10,000
2007 Received a taxable dividend of $2,000 and a capital dividend of $5,000
2008 Disposed of shares resulting in a capital loss of $4,000
2011 Disposed of equipment resulting in capital gain of $6,000 and recapture of $3,000
2017 Paid a $8,000 capital dividend
2018 Purchased a customer list for $40,000
2023 Sold customer list for $100,000. The companys Class 14.1 balance at the time of sale was $25,000.
REQUIRED
Given the above transactions, determine Stein Ltds capital dividend account (CDA) balance as of December 31,2023.

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