The following transactions involve the Knerd Corporations CDA. The company has a December 31 taxation year end.

In 2020, land with an ACB of $86,000 was sold for cash of $108,000.

In 2021, the company received a capital dividend of $8,200.

On July 15, 2022, the company sold a business. The sale included goodwill of $43,000. The goodwill had not been purchased but had been developed internally. On January 1, 2022, the companys class 14.1 UCC balance was nil.

In August 2022 the company realized an allowable business investment loss (ABIL) of $12,000.

On October 31, 2022, the company paid an ITA 83(2) capital dividend of $16,000. The appropriate election was made.

Determine the balance in the CDA on November 1, 2022.