TB 13-19 Pontelle Inc. is a Canadian-controlled priva... Pontelle Inc. is a Canadian-controlled private corporation and has correctly calculated its net income for tax purposes to be $857,000 for the year ending December 31, 2021, as shown below: Business income $710,000 Taxable capital gains 80,000 Taxable dividends from Canadian public corporations 32,000 Taxable dividends from Krein Inc.* 5,000 Interest on five-year bonds 30,000 Net income for tax purposes $857,000 *Pontelle owns 100% of the shares of Krein. Additional information: 1) Pontelle made charitable donations of $45,000 during the year. 2) Net capital losses were $35,000 at the end of 2020. 3) Non-capital losses were $50,000 at the end of 2020. 4) At the end of 2020, Pontelle had balances in its non-eligible refundable dividend tax on hand (NERDTOH) account of $18,000 and, General Rate Income Pool (GRIP) of $2,000. Krein received a dividend refund of $1,917 from its NERDTOH when it paid the dividend to Pontelle in 2021. Additional information: 1) Pontelle made charitable donations of $45,000 during the year. 2) Net capital losses were $35,000 at the end of 2020. 3) Non-capital losses were $50,000 at the end of 2020. 4) At the end of 2020, Pontelle had balances in its non-eligible refundable dividend tax on hand (NERDTOH) account of $18,000 and, General Rate Income Pool (GRIP) of $2,000. Krein received a dividend refund of $1,917 from its NERDTOH when it paid the dividend to Pontelle in 2021. 1) Pontelle received a dividend refund of $3,000 in 2020. 2) Eligible dividends of $90,000 and capital dividends of $10,000 were paid by Pontelle on December 31, 2020. Dividends equal to the GRIP balance were designated as eligible dividends. 3) Krein claimed the small-business deduction on $80,000 of its active business income. 4) For 2020 and 2021, the taxable capital of Pontelle and Krein, combined, was below $10,000,000. The combined adjusted aggregate investment income was below $50,000 in 2020. Required: A. Determine Pontelle's Part I tax for 2021. B. Determine Pontelle's Part IV tax for 2021. C. Determine Pontelle's ERDTOH and NERDTOH balances at the end of 2021. D. Determine Pontelle's GRIP balance at the end of 2021. E. Determine Pontelle's dividend refund for 2021. Round intermediate and final answers to the nearest whole dollar.