The controller of Above All Inc. (AA Inc.) provided you with the following selected information related to the 2020 taxation year ended December 31, 2020. AA Inc. is a Canadian-controlled private corporation. AA Inc. did not have taxable capital in excess of $10,000,000 in 2019. Canadian manufacturing profits $451,500 Canadian retail business income 50.000 Taxable capital gains(non-active) 4, 500 Interest income: Canadian long-term bonds 40,000 Interest on overdue accounts receivable 5,000 Dividend income: From taxable Canadian corporations(eligible dividend) (AA owns less than 5% of the shares of these corporations) 9,000 From U.S. corporations (before U.S. tax of $1,800) (these corporations are not foreign affiliates) 12,000 Non capital losses from prior years applied in the calculation of taxable income 55,000 Net capital losses from prior years applied in the calculation of taxable income 4,500 Calculations correctly prepared under the Income Tax Act Taxable income $503,500 Part I tax payable (including additional refundable tax) 127,957 Foreign non-business tax credit 1,800 Miscellaneous Items $20,000 Refundable dividend tax on hand as of December 31, 2019 (non-eligible) Dividend refund received in respect of the 2019 taxation year (non-eligible) Taxable dividends paid during 2020 (non-eligible) 9,000 120,000 Required: 1. Determine the amount of the small business deduction for AA Inc. Do not re-computer the Part I tax and other related tax credits. They have been computed correctly. Show all component parts and their calculations. 2 Determine the amount of dividend refund for 2020. Show all component parts and their calculations