Translux Inc. is a Canadian controlled private corporation that sells office supplies. It owns 55 % of the outstanding shares of Mercer Ltd. On December 15, 2019, Mercer Ltd. declared and paid a non-eligible dividend of $186,000, of which Translux Inc. received $102,300 (55 percent). As a result of paying the $186,000 dividend, Mercer Ltd. received a dividend refund in the amount of $11,500. Other 2019 income that was reported by Translux Inc. consisted of the following amounts: Capital Gains $26,850 Eligible Dividends From Bank Of Montreal 19,620 Interest 1,940 The capital gain was on the sale of land that had been used as an auxiliary parking lot, but was no longer needed. Transluxs office supply business is seasonal and, as a consequence, temporary cash balances must be set aside for the purchase of inventories during the busy parts of the year. All of the $1,940 in interest was earned on such temporary cash balances. At the end of 2018, the Companys Refundable Dividend Tax On Hand balance was $31,342. The 2018 dividend refund was $13,465. The corporation had no balance in its GRIP on December 31, 2019. The only addition to this account during 2019 was for refundable taxes. The Companys Taxable Income for the year ending December 31, 2019 was $74,300. No foreign income was included in this total. Assume the Part I Tax Payable for the year ending December 31, 2019 was correctly calculated as $16,480 (this figure cannot be reconciled with the data in this problem). Because of its association with Mercer Ltd., its share of the annual business limit on income eligible for the small business deduction is $60,000. Transluxs 2019 small business deduction is based on this value. Translux Inc. paid taxable dividends of $31,600 in 2019. The corporation's policy is to maximize the portion of dividends designated as eligible.

Required:

A. Determine the Part IV Tax Payable and the refundable portion of Part I Tax Payable for the year ending December 31, 2019.

B. Determine the December 31, 2019 GRIP balance.

C. Determine the Eligible RDTOH and the Non-Eligible RDTOH at December 31, 2019.

D. Determine the dividend refund for 2019, showing separately the amounts related to eligible and non-eligible dividends.

Please answer ASAP.