Twin Valley Corp. is a Canadian-controlled private corporation. It owns a non-controlling interest in a number of other taxable Canadian corporations and a few government bonds. In addition to its active business income, Twin Valley received $22,000 in dividends and $10,000 in interest from its portfolio investments. All of the investment income received was retained within the company. To what type of tax would Twin Valley be subject? a) basic Part I tax only b) refundable Part I tax and refundable Part IV tax only c) basic Part I tax, refundable Part I tax and refundable Part IV tax d) basic Part I tax and refundable Part I tax only