Tiger Co. had a non-eligible RDTOH (NERDTOH) balance of $15,000 at the end of 2019, and the dividend refund from the NERDTOH in 2019 was $7,000. The company's Part IV tax on non-eligible dividends for 2020 is $8,000. The company's active business income is $475,000 and its taxable income is $410,000. Tiger is associated with Lion Co., which has only active business income. Lion Co. was allocated $125,000 of the small business deduction in 2020. Tiger has investment income which remained at $45,000 in both 2019 and 2020. The total taxable capital of the two corporations is less than $10 million. Part I tax for 2020 was $47,283. 

What is Tiger's NERDTOH balance at the end of 2020? (Round all numbers).