Taylor Inc., a CCPC, received the following non-eligible dividends from taxable Canadian corporations during the current year: Milk Inc. (9% ownership interest) $ 28,000 Juice Co. (40% ownership interest) 83,000 Soda Inc. (60% ownership interest) 56,000 $ 167,000 Juice did not receive a dividend refund as a result of paying the dividend; however, Soda received a dividend refund of $30,000 as a result of paying the dividend. What is the Part IV tax payable by Taylor?