SupCo is a CCPC with a december 3 1 2 0 2 4 year end. Its net income for the year is $ 2 6 0 , 0 0 0 , which is made up of: Business Income: $ 1 8 0 , 0 0 0 ( eligible for the SBD ) Interest income: $ 1 5 , 0 0 0 Dividend Income: $ 2 0 , 0 0 0 Taxable Capital Gains: $ 4 5 , 0 0 0 SupCo has the following losses it would like to use in the current year, if possible: Non - capital losses from 2 0 2 1 : $ 2 4 , 0 0 0 Non - Capital losses from 2 0 2 0 : $ 2 0 , 0 0 0 Determine SupCo's adjusted aggregate investment income for the purpose of calculating the aggregate refundable tax ( ART ) for the 2 0 2 4 tax year. Show all calculations